How did they get this answer??? Please help

A) At the end of the period C) Before the period starts B) During the period D) Can be done at any time 8) Here are selected data for Campbell Company: Cost of goods manufactured $320,000 109,000 104,000 73,000 Direct materials used Manufacturing overhead is allocated at 60% of direct labor cost. What was the amount of direct labor costs? 8) A) $151,250 B)$78,000 C) $162,581 D) $242,000