Beckett, Inc. reports the following cost information for March: Cost of Goods Manufactured $ 71 comma 000 Manufacturing Overhead 18 comma 100 Finished Goods Inventory, March 1 7 comma 000 Finished Goods Inventory, March 31 2 comma 000 Work-in-Process Inventory, March 1 9 comma 630 Work-in-Process Inventory, March 31 1 comma 280 Direct Materials Used 25 comma 970 What is the amount of direct labor incurred by Beckett, Inc. in March? A. $ 18 comma 580 B. $ 71 comma 000 C. $ 7 comma 870 D. $ 62 comma 650