Woodcarving Company incurred the following costs during May Conversion costs Prime costs Manufacturing overhead $ 461,500 391,250 315,500 What was the amount of direct materials and direct labor used in May? A. B. Direct materials $ 101,000 $ 106,000 $ 245, 250 $ 71,000 Direct labor $ 290, 250 $ 214,500 $ 146,000 $ 76,000 D