The following data apply to Bedford Ltd:

Direct materials inventory, beginning of the year	$	15 500
Direct materials inventory, end of the year	$	33 000
Direct materials purchased during the year	$	55 000
Work in process inventory, beginning of the year	$	18 000
Manufacturing overhead applied during the year	$	15 000
Work in process inventory, end of the year	$	25 000

Predetermined overhead rate50 per cent of direct labour cost.

Calculate the direct labour cost incurred during the year.

A. $30 000

B. $18 000

C. $10 000

D. None of the given answers