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. 320,900 $109,400 $104,800 S73,400 What was the amount of direct labor costs? (Round your answer to the nearest cent.) A. $151,812.50 O B. $86,172.50 O C. $242,900.00 O D. $164,487.50