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 50% of direct labor cost $320,600 $109,400 104,600 $73,400 What was the amount of direct labor costs? (Round your answer to the nearest cent.) O A. $154,200.00 . S106.900.00 O c. $161,600.00 OD. $242,400.00