TB MC Qu. 3-56 Furniture Co. Incurred the following costs during ... Furniture Co. incurred the following costs during 2016: Conversion costs Prime costs Manufacturing overhead $277,400 237,200 133, 700 What was the amount of direct materials and direct labor used for the year? Direct materials A. $103,500 B. $113,500 C. $143, 700 D. $ 93,500 Direct labor $118, 700 $ 98,700 $ 98,500 $143,700