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