assume the following information pertaining to star company:

prime costs $$195000,$

conversion costs $$221000,$

direct materials used $$85000,$

beginning work in process $$98000,$

ending work in process $$81000$

direct labor used is calculated to be:

a $$110000$

b $$111000$

c $$306000$

d $$84000$

e $$26000$