Barnes Co incurred the following costs during July:
	Conversion costs				$125,200
	Prime costs				$129,200
	Manufacturing overhead				$73,200
What was the amount of direct materials used and direct labor for July?
			Direct materials			Direct labor
	Option A		$69,200			-$4,000
	Option B		$56,000			$48,000
	Option C		$52,000			$56,000
	Option D		$77,200			$52,000
Option A
Option B
Option D
Option C