help please

This Question: 1 pt 7 of 10 (10 complete) ab a ceri Here are selected data for Crumb Company Ussi Cost of goods manufactured $320,800 Work in process inventory, beginning $109,100 dules Work in process inventory, ending $104,700 Direct materials used $73,000 Tabus Manufacturing overhead is allocated at 60% of direct labor cost. ades What was the amount of direct labor costs? (Round your answer to the nearest cent.) O A. $86,665.00 OB. $243,400.00 O c. $192,480.00 OD. $152, 125.00