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. What was the amount of direct labor costs? (Round your answer to the nearest cent.) $320,200 $109,200 $104,900 $73,400 A. $242,500.00 B. $66,207.06 C. $142,647.06 D. $173,252.94