3) XO, Inc. reports the following cost information for March ost of Goods Manufactured anufacturing Overhead inished Goods Inventory, March 1 inished Goods Inventory, March 31 ork-in-Process Inventory, March 1 Vork-in-Process Inventorv, March 31 irect Materials Used 74,000 18,300 5000 880 1220 25,950 What is the amount of direct labor incurred by XO in March? C) $7650 A) $74,000 B) $21,090 D) $65,340