Here are selected data for Crumb$$ Company:

Cost of goods manufactured

$ $320$ comma $200$

Work in process$$ inventory, beginning

$ $109$ comma $200$

Work in process$$ inventory, ending

$ $104$ comma $000$

Direct materials used

$ $73$ comma $900$

Manufacturing overhead is allocated at $70\%$ of direct labor cost.

What was the amount of direct labor$$ costs? $($Round your answer to the nearest$$ cent.$)$

Question content area bottom

Part $1$

A$.$$ $141$ comma $823\mathrm{.}53$

$ $141$ comma $823\mathrm{.}53$

B$.$$ $65$ comma $383\mathrm{.}53$

$ $65$ comma $383\mathrm{.}53$

C$.$$ $241$ comma $100\mathrm{.}00$

$ $241$ comma $100\mathrm{.}00$

D$.$$ $224$ comma $140\mathrm{.}00$

$ $224$ comma $140\mathrm{.}00$