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

question 174

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

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