How do you calculate the Direct Labor for the problem below? I have the rest correct. Please explain dont just show the math

Required information (The following information applies to the questions displayed below.) Marco Polo Map Company's cost of goods sold for March was $346,000. March 31 work-in-process inventory was 90 percent of March 1 work-in-process inventory. Manufacturing overhead applied was 50 percent of direct-labor cost. Other information pertaining to the company's inventories and production for the month of March is as follows: ed Beginning inventories, March 1: Raw material Work in process Finished goods Purchases of raw material during March Ending inventories, March 31: Raw material Work in process Finished goods $ 16,000 40,000 103,000 114,000 26,000 ? 105,000 Required: 1. Prepare a schedule of cost of goods manufactured for the month of March. (Do not round your intermediate calculations.) MARCO POLO MAP COMPANY Schedule of Cost of Goods Manufactured For the Month of March Direct material: Raw-material inventory, March 1 $ 16,000 Add: March purchases of raw material 114,000 Raw material available for use $ 130,000 Less: Raw-material inventory, March 31 (26,000) Raw materials used $ 104,000 Direct labor 161,333 Manufacturing overhead applied 80,667 Total manufacturing costs S 346,000 Add: Work-in-process inventory, March 1 40,000 Subtotal S 386,000 Less: Work-in-process inventory, March 31 (36,000) Cost of goods manufactured $ 350,000 * Red text indicates no response was expected in a cell or a formula-based calculation is incorrect; no points deducted. >