D&I Supplies, Inc. selected cost data for the year are shown below: Work-in- Process Inventory, Jan.1 $5,920 04,000 2,880 93,200 Direct Materials Used Work-in-Process Inventory, Dec. 31 Cost of Goods Manufactured Assuming manufacturing overhead costs of $27,820, what is the amount of direct labor incurred by D&I Supplies, Inc. during the year? OA. $61,380 O B. $58,340 O C. $131,820 O D. $190,160