XO, Inc. reports the following cost information for March. What is the amount of direct labor incurred by XO in March?

Cost of Goods Manufactured	$72,000
Manufacturing Overhead	18,600
Finished Goods Inventory, March 1	4,000
Finished Goods Inventory, March 31	2,000
WorkminusinminusProcess Inventory, March 1	9,960
WorkminusinminusProcess Inventory, March 31	1,250
Direct Materials Used	25,440

A.

$6,840

B.

$19,250

C.

$63,290

D.

$72,000