Here are selected data for Crumb Company: Cost of goods manufactured Work in process inventory, beginning Work in process inventory, ending $320,700 $109,400 $105,000 $73,900 Direct materials used Manufacturing overhead is allocated at 60% of direct labor cost. What was the amount of direct labor costs? (Round your answer to the nearest cent.) OA. $151,500.00 OB. $242,400.00 OC. $192,420.00 OD. $85,860.00