10. Here are selected data for Campbell Company: ost of goods manufactured $320,000 ork in process inventory, beginning 109,000 ork in process inventory, ending 104,000 Direct materials used 73,000 Manufacturing overhead is allocated at 60% of direct labor cost. What was the amount of direct labor costs? A) $78,000 B) $162,581 C) $151,250 D) $242,000 Answer: C Explanation: Cl