What is the amount of direct labor included in this list? A) $195,000 B) $165,000 C) $150,000 D) $120,000 75. Fab Co. manufactures textiles. Fab's manufacturing costs last year included the following salaries and wages: Loom operators...... Factory foremen. Machinery repairmen $120,000 $45,000 $30,000 What is the amount of direct labor included in this list? A) $195,000 B) $165,000 C) $150,000 D) $120,000