Fireox Company's Selected Cost Data for 2015 Are Shown Below

Multiple Choice

Fireox Company's selected cost data for 2015 are shown below: $$\begin{array} { | l | r | } \hline \text { Work-in-Process Inventory, Jan. 1, 2015 } & \$ 5,640 \\\hline \text { Direct Materials Used } & 105,000 \\\hline \text { Work-in-Process Inventory, Dec. } 31,2015 & 2,870 \\\hline \text { Cost of Goods Manufactured } & 193,200 \\\hline\end{array}$$ Assuming manufacturing overhead costs of $27,850, what is the amount of direct labor incurred by Fireox Company in 2015?

A) $63,120
B) $190,430
C) $57,580
D) $79,690