Here are selected data for Whatchamacallit Company: Cost of goods manufactured Work in process inventory, beginning Work in process inventory, ending Direct materials used Manufacturing overhead is allocated at 70% of direct labor cost. $320,000 $109,800 $104,200 $73,200 What was the amount of direct labor costs? (Round your answer to the nearest cent.) O A. $65,022.35 OB. $172,517.65 C. $141,882.35 OD. $241,200.00