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 60% of direct labor cost $321,000 $109,200 $104,900 $73,600 What was the amount of direct labor costs? (Round your answer to the nearest cent) O A. $151,937.50 O B. $243,100.00 O C. $164,762.50 O D. $86,417.50