Furniture Co. incurred the following costs during 2016: Conversion costs Prime costs Manufacturing overhead $268,600 230,800 129,300 What was the amount of direct materials and direct labor used for the year? Direct materials Direct labor A. $101,500 $114,300 B. $111,500 94,300 C. $139,300 $ 96,500 D. $ 91,500 139,300