Here are selected data for Crumb Company: Cost of goods manufactured $320,100 Work in process inventory, beginning $109,600 Work in process inventory, ending $104,100 Direct materials used $73,300 Manufacturing overhead is allocated at 50% of direct labor cost. What was the amount of direct labor costs? (Round your answer to the nearest cent.) $241,300.00 $160,050.00 $106,066,67 $160,866.67