Assume the following information pertaining to Baravia Company:

Prime costs $ $200,000$

Conversion costs $231,000$

Direct materials used $88,500$

Beginning work in process $102,500$

Ending work in process $83,000$

Direct labor used is calculated to be:

Multiple Choice

$$319,500.$

$$112,500.$

$$31,000.$

$$111,500.$

$$87,500.$