Oriole Company developed the following data for the current year:
Beginning work in process inventory: $186,000
Direct materials used: $208,000
Actual overhead: $176,000
Overhead applied: $184,000
Cost of goods manufactured: $940,000
Total manufacturing costs: $896,000
How much is Oriole Company's direct labor cost for the year?
A) $548,000
B) $690,000
C) $504,000
D) $318,000