Summit Company has provided the following inventory balances and manufacturing cost data for the month of January: Inventories January January 1 31 Direct Materials $30,000 $40,000 Work in Process $15,000 $20,000 Finished Goods $65,000 $50,000 Month of January Cost of goods $515.000 manufactured Manufacturing $150.000 overhead applied Direct materials used $190,000 Actual manufacturing $144,000 overhead Under Summit's job-order costing system, any over- or underapplied overhead is Under Summit's job-order costing system, any over- or underapplied overhead is closed out to the Cost of Goods Sold account at the end of the calendar year (that is, December 31). How much direct labour cost was incurred during January? OA) $170,000. B) $175.000 C) $180,000 OD) $186,000