Answer:
$245,000
Explanation:
Total manufacturing costs are comprised by three components: manufacturing overhead, direct materials cost and direct labor cost.
If we are given the amount for each cost mentioned above except the labor cost, direct labor cost can be simply obtained by:
[tex]Total\ cost = Overhead+Materials+Labor\\Labor = \$425,000-\$80,000-\$100,000\\Labor = \$245,000[/tex]
The direct labor cost is $245,000.