Here are selected data for Crumb Company: Cost of goods manufactured Work in process inventory, beginning Work in process inventory, ending Direct materials used Manufacturing overhead is allocated at 50% of direct labor cost. $320,500 $110,000 $104,300 $74,000 What was the amount of direct labor costs? (Round your answer to the nearest cent.) O A. $105,533.33 OB. $160,250.00 OC. $160,533.33 OD. $240,800.00