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