Here are selected data for Whatchamacallit Company pts possible Subr Cost of goods manufactured $320,000 Work in process inventory, beginning $109,800 Work in process inventory, ending $104,400 Direct materials used $73,500 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. $160,733.33 O B. $241,100.00 O c. $153,866.67 OD. $105,833.33 ) pis possible Subr Here are selected data for Saddle Corporation Cost of materials purchases on account Cost of materials requisitioned (includes $4.600 of indirect) Direct labor costs incurred Manufacturing overhead costs incurred, including indirect materials Cost of goods manufactured Cost of goods sold Beginning raw materials inventory Beginning work in process inventory Beginning finished goods inventory Predetermined manufacturing overhead rate (as % of direct labor cost) What is the balance in work in process inventory at the end of the year? $68,500 $52,000 $77,500 $97 700 $223,600 $151,000 $14,700 $30,600 $33,600 110% O A. $17,150 OB. $24,400 O C. $50,800 OD. $42,450