30) Here are selected data for Crumb Company Cost of goods manufactured Work in process inventory, beginning Work in process inventory, ending Direct materials used $320,50 $109,30 $104,7 $73,60 Manufacturing overhead is allocated at 70% of direct labor cost. 320,500-7 246,9 What was the amount of direct labor costs? A) $66,019.41 B)$142,529.41 C) $224,350.00 D) $242,300.00