Furniture Co. incurred the following costs during 2016: Conversion costs Prime costs Manufacturing overhead $ 262,000 226,000 126,000 What was the amount of direct materials and direct labor used for the year? Direct materials A. $100,000 B. $110,000 C. $ 136,000 D. $ 90,000 Direct labor $ 111,000 $ 91,000 $ 95,000 $ 136,000