The Following Information Appears on the Statement of Cost of Goods

The following information appears on the Statement of Cost of Goods Manufactured for the Coleman Company at the end of the year. $\begin{array}{lr}\text { Raw Materials Used } & \$ 50,000 \\\text { Manufacturing Overhead } & 60,000 \\\text { Total Manufacturing Costs } & 170,000 \\\text { Work in Process Inventory, January 1 } & 10,000 \\\text { Cost of Goods Manufactured } & 150,000\end{array}$ The cost for Direct Labor was:

A) $40,000.
B) $60,000.
C) $110,000.
D) $120,000. Direct Labor = Total Manufacturing Costs - Raw Material Used - Manufacturing Overhead = 170,000 - 50,000 - 60,000 = 60,000.