Assume the Following Information Pertaining to Cub Company Direct Labor Used Is Calculated to Be:
A) $306,000

Multiple Choice

Assume the following information pertaining to Cub Company: $\begin{array}{lr}\text { Prime costs } & \$ 195,000 \\\text { Conversion costs } & 221,000 \\\text { Direct materials used } & 85,000 \\\text { Beginning work in process } & 98,000 \\\text { Ending work in process } & 81,000\end{array}$ Direct labor used is calculated to be:

A) $306,000.
B) $26,000.
C) $110,000.
D) $84,000.
E) $111,000.