Here are selected data for Fritzel Company: Cost of goods manufactured $390,000 Work in process inventory, 112,000 beginning Work in process inventory, ending 92,000 Direct materials used 75,000 Manufacturing overhead is allocated at 60% of direct labour cost. What was the amount of direct labour costs? Select one: A $209,375 B. $184,375 C. $295,000 D. $95,000