Wilturner Company Incurs $74,000 of Labor Related Directly to the Product

Wilturner Company incurs $74,000 of labor related directly to the product in the Assembly Department,$23,000 of labor not directly related to the product but related to the Assembly Department as a whole,and $10,000 of labor for services that help production in both the Assembly and Finishing departments.The amount of direct labor and factory overhead respectively are:

A) $74,000 and $33,000.
B) $97,000 and $10,000.
C) $84,000 and $23,000.
D) $107,000 and $0.
E) $74,000 and $10,000.