30 ) Jasper Inc . reports the following cost information for March : Cost of Goods Manufactured $75, 000 Manufacturing Overhead 18 , 250 Finished Goods Inventory , March 1 4, 500 Finished Goods Inventory , March 31 2, 650 Work- in - Process Inventory , March 1 9, 670 Work- in - Process Inventory , March 31 1 , 250 Direct Materials Used 25, 300 What is the amount of direct labor incurred by Jasper in March ? A ) $29, 600 B ) $39, 870 ( ) $ 126, 970 D ) $23, 030