Woodcarving Co incurred the following costs during May:

	Conversion costs				$483,200
	Prime costs				$410,400
	Manufacturing overhead				$329,000
What was the amount of direct materials and direct labor used in May?
			Direct materials			Direct labor
	Option A		$401,800			$72,800
	Option B		$81,400			$227,000
	Option C		$256,200			$154,200
	Option D		$154,200			$81,400