Exercise $7-38($Algo$)$ Applying Overhead Using a Predetermined Rate $($LO $7-3)$

Brunswick Home Remodelers $($BHM$)$ uses a job order cost system. The following debits $($credits$)$ appeared in Work$-$in$-$Process Inventory for April:

BHM applies overhead to production at a predetermined rate of $65$ percent based on direct materials cost. Job BH$-7,$ which was started during April and is the only job still in process at the end of April, has been charged direct materials of $\backslash (\backslash$$ $21,780\backslash ).$

Required:

How much direct labor cost was charged to Job BH$-7$ in April?

Direct labor