XO,IncReports the Following Cost Information for March What Is the Amount of Direct Labor Incurred by XO

Multiple Choice

XO,Inc.reports the following cost information for March: $$\begin{array} { | l | r | } \hline \text { Cost of Goods Manufactured } & \$ 71,000 \\\hline \text { Manufacturing Overhead } & 18,600 \\\hline \text { Finished Goods Inventory, March 1 } & 4,000 \\\hline \text { Finished Goods Inventory, March 31 } & 3,000 \\\hline \text { Work-in-Process Inventory, March 1 } & 9,660 \\\hline \text { Work-in-Process Inventory, March 31 } & 1,290 \\\hline \text { Direct Materials Used } & 25,530 \\\hline\end{array}$$ What is the amount of direct labor incurred by XO in March?

A) $62,630
B) $6,930
C) $71,000
D) $18,500