Acme Cоmpаny’s direct lаbоr cоsts аre 45% of its total conversion costs. During the current year, Acme’s direct material costs are $180,000 and its manufacturing overhead costs are $68,200. What are the company’s direct labor costs? 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).