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8) Here are selected data for Campbell Company: Cost of goods manufactured Work in process inventory, beginning Work in process inventory, ending Direct materials used $320,000 109,000 104,000 73,000 Manufacturing overhead is allocated at 60% of direct labor cost. What was the amount of direct labor costs? 8) A) $151,250 B) $78,000 C) $162,581 D) $242,000