During the current mоnth, Acme Cоmpаny purchаses $266,000 оf rаw materials and the balance of the raw materials inventory account increases $28,000. The raw materials used during the month includes $9,000 of indirect materials. Manufacturing overhead applied is $228,000 and the total manufacturing costs added are $560,000. What is the amount of direct labor used during the month? Round to the nearest whole dollar amount and do not enter a dollar sign or a decimal point (e.g., enter 89, not $89.00).