Maple Inc. determined that cost of goods manufactured for the month of July was $430,000. They also reported beginning work in process of $90,000 and ending work in process of $120,000. If total manufacturing overhead for the month of July was $201,250 and prime costs were 75% of conversion costs, what was the amount of direct labor incurred for July? (Round your answer to the nearest dollar)

a. $345,000 b. $143,750 c. $258,750 d. $57,500 e. $194,063 f. $268,333 g. $150,938 h. None of the above