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

Argento Supplies,Inc.selected cost data for the year are shown below: $\begin{array} { | l | r | } \hline \text { Work-in-Process Inventory, Jan. } 1 & \$ 5920 \\\hline \text { Direct Materials Used } & 101,000 \\\hline \text { Work-in-Process Inventory, Dec. } 31 & 2860 \\\hline \text { Cost of Goods Manufactured } & 193,100 \\\hline\end{array}$ Assuming manufacturing overhead costs of $27,800,what is the amount of direct labor incurred by Argento Supplies,Inc.during the year?

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