I would like to ask how to solve this question, it is about management accounting, thanks

Exercise 3-2. Cost ow, cost of goods manufactured, direct materials Here are selected data for Life Fitness Company, the company has a scal year end of 2014. The company does not have operation on Jan 1, any year. Cost of goods manufactured $323,200 Work in process inventory, Jan 1, 2014 109,000 Work in process inventory, Janl, 2015 104,000 Raw materials inventory, Jan 1, 2014 62,000 Raw purchased in Mar 1, 2014 15,000 Raw purchased in Jun 1, 2014 60,300 Raw materials inventory Dec 31, 2014 64,300 Manufacturing overhead is allocated at 60% of direct labor cost. What was the amount of direct labor costs? A) $73,020 B) $162,581 C) $153,250 0) $242,000