Argento Supplies, Inc Assuming Manufacturing Overhead Costs of $27,800, What Is the Amount

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