Wall Corporation's Selected Cost Data for July Is Shown Below

Wall Corporation's selected cost data for July is shown below:
$$\begin{array} { | l | r | } \hline \text { Cost of goods manufactured } & \$ 420,000 \\\hline \text { Work in process inventory, July } 1 & \$ 100,000 \\\hline \text { Work in process inventory, July } 31 & \$ 120,000 \\\hline \text { Direct materials used } & \$ 50,000 \\\hline\end{array}$$ Manufacturing overhead is allocated at 50% of direct labor cost. What was the amount of direct labor incurred in July?

A) $330,126
B) $260,000
C) $243,750
D) $224,500