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Diana Inc. reports the following cost information for March: Cost of Goods Manufactured $75,000...

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Accounting

Diana Inc. reports the following cost information for March:

Cost of Goods Manufactured

$75,000

Manufacturing Overhead

18,000

Finished Goods Inventory, March 1

5000

Finished Goods Inventory, March 31

2000

Work-in-Process Inventory, March 1

9980

Work-in-Process Inventory, March 31

1160

Direct Materials Used

25,400

What is the amount of direct labor incurred by Diana Inc. in March?

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