Here are selected data for Whatchamacallit Company: Cost of goods manufactured Work in process inventory, beginning Work in process inventory, ending Direct materials used $320,300 $109,200 $104,500 $73,600 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.) O A. $242,000.00 B. $106,733.33 OC. $154,266.67 D. $161,333.33