Baxter Company: Work in process: solve for missing amounts

Baxter Company developed the following data for the current year:

Beginning work in process inventory
$150,000

Direct materials used
90,000

Actual overhead
180,000

Overhead applied
135,000

Cost of goods manufactured
165,000

Total manufacturing costs
450,000

Baxter Company's direct labor cost for the year is ???

How do I manipulate and what formulas do I manipulate to get the missing Direct Labor total and Manufacturing Overhead total, of which

Direct Materials (90,000) is given as well as the Total Manuf Costs total is given

How do I get Predetermined overhead rate, and how and when do I use the Overhead Applied amount given??