Wilturner Company incurs $74,000 of labor related directly to the product in the Assembly Department, $23,000 of labor not directly related to the product but related to the Assembly Department as a whole, and $10,000 of labor for services that help production in both the Assembly and Finishing departments. The amount of direct labor and factory overhead respectively are:

a. $74,000 and $33,000.

b. $97,000 and $10,000.

c.$84,000 and $23,000.

d.$107,000 and $0.

e.$74,000 and $10,000.