Flare Co Manufactures Textiles -
What Was the Amount of Flare's 2020 Direct Labor

Multiple Choice

Flare Co. manufactures textiles. Among Flare's 2020 manufacturing costs were the following salaries and wages:
$$\begin{array} { l r } \text { Loom operators } & \$ 120,000 \\\text { Factory foremen } & 45,000 \\\text { Machine mechanics } & 30,000\end{array}$$
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What was the amount of Flare's 2020 direct labor? (CPA adapted)

A) $195,000.
B) $165,000.
C) $150,000.
D) $120,000.