Question 40 1 pe Reference: 05-04 The information below has been taken from the cost records of Tercel Company for the past year: Raw materials used in production (all direct) $326,000 Total manufacturing costs charged to jobs during the year Kincludes raw materials, direct labour, and manufacturing $686.000 overhead applied at the rate of 60% of direct labour cost) Cost of goods available for sales $826,000 Selling and administrative expenses $25,000 nventories Beginning Ending Raw materials (all direct) $75,000 585,000 Work in process 80,000 B0,000 Finished goods 0,000 110,000 What amount of direct labour cost was charged to production during the year? $216,000 $135,000 $225,000 $360,000