As any architect, Tasha is always drinking coffee. Unfortunately one morning she spilt some coffee on some of the records of Zube Co. She asked you, Aga, her longtime accountant friend to help her find the missing numbers:

Direct materials used	$19376
Direct labour costs	?
Manufacturing overhead	?
Total manufacturing costs	$105869
Work in process, beginning	$18159
Work in process, ending	$33671
Cost of goods manufactured	?

In addition, you were also provided the following information:

Indirect materials and labour	$26981
Depreciation on administrative office	$4998
Property taxes for administrative office	$15414

What are the direct labour costs incurred and cost of goods manufactured?

Select one:

a. DL $39100, COGM $177075

b. DL $59512, COGM $90357

c. DL $39100, COGM $157699

d. DL $54039, COGM $51830