D&I Supplies,Inc Assuming Manufacturing Overhead Costs of $27,800,what Is the Amount of \begin{array}

Multiple Choice

D&I Supplies,Inc.selected cost data for the year are shown below: $$\begin{array} { | l | r | } \hline \text { Work-in-Process Inventory, Jan. 1 } & \$ 5,920 \\\hline \text { Direct Materials Used } & 101,000 \\\hline \text { Work-in-Process Inventory, Dec. 31 } & 2,860 \\\hline \text { Cost of Goods Manufactured } & 193,100 \\\hline\end{array}$$ Assuming manufacturing overhead costs of $27,800,what is the amount of direct labor incurred by D&I Supplies,Inc.during the year?

A) $64,300
B) $190,040
C) $61,240
D) $128,800