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This is the amount of factory overhead.
Total manufacturing costs are equal to direct materials used plus direct labor used plus overhead applied. We know that applied factory overhead is 30% of total manufacturing costs of $2,500,000, which is $750,000. We also know that overhead applied is 80% of direct labor, and direct labor is therefore $937,500 ($750,000 ÷ 80%). The sum of factory overhead applied and direct labor is thus $750,000 + $937,500, or $1,687,500. Direct material used for the year is therefore total manufacturing costs of $2,500,000 minus factory overhead applied and direct labor of $1,687,500, which is $812,500.
This answer results from calculating direct labor as 80% of applied factory overhead. Instead, it is applied factory overhead that is 80% of direct labor.
This is the amount of direct labor.