Marshall Inc. uses a normal job-costing system in which manufacturing overhead is allocated to jobs on the basis of direct manufacturing labour costs at a rate of 120% of direct labour cost. For 2021, the company reported the following information:

Total manufacturing costs	$437,000
Manufacturing overhead allocated to all jobs	$163,800

Working backwards, compute the company's direct manufacturing labour cost for the year, and use it to answer the following question: what is the cost of direct materials for 2021?

Question 11 options:

	None of those options are correct.
	$136,700
	$118,620
	$124,200