Beckett, Inc What Is the Amount of Direct Labor Incurred by Beckett

Beckett, Inc. reports the following cost information for March: $$\begin{array} { | l | r | } \hline \text { Cost of Goods Manufactured } & \$ 75,000 \\\hline \text { Manufacturing Overhead } & 19,000 \\\hline \text { Finished Goods Inventory, March 1 } & 5000 \\\hline \text { Finished Goods Inventory, March 31 } & 2000 \\\hline \text { Work-in-Process Inventory, March 1 } & 9980 \\\hline \text { Work-in-Process Inventory, March 31 } & 1160 \\\hline \text { Direct Materials Used } & 25,400 \\\hline\end{array}$$ What is the amount of direct labor incurred by Beckett, Inc. in March?

A) $66,180
B) $6400
C) $75,000
D) $21,780