D&I Supplies, Inc. selected cost data for the year are shown below: Work -in -Process Inventory, Jan. 1 Direct Materials Used Work-in-Process Inventory, Dec. 31 Cost of Goods Manufactured $5,760 101,000 2,670 193,800 Assuming manufacturing overhead costs of $27,850, what is the amount of direct labor incurred by D&l Supplies, Inc. during the year? O A. $64,950 O B. $128,850 OC. $190,710 O D. $61,860