please help me with this

Argento Supplies, Inc. selected cost data for the year are shown below: Work - in - Process Inventory, Jan. 1 $5,740 Direct Materials Used 101,000 Work - in - Process Inventory, Dec. 31 2,660 Cost of Goods Manufactured 193,700 Assuming manufacturing overhead costs of $27,850, what is the amount of direct labor incurred by Argento Supplies, Inc. during the year? O A. $128.850 O B. $190,620 O C. $61,770 O D. $64,850