The following information has been taken from the cost records of Kelly Corporation for the past year: Raw material used in production $336 Total manufacturing costs charged to production during the year (includes direct material, direct labor, and overhead equal to 50% of direct labor cost) 711 Cost of goods available for sale 851 Selling and Administrative expenses 35 Inventories Beginning Ending Raw Material $80 $90 Work in Process 85 25 Finished Goods 80 105 Refer to Kelly Company. Direct labor cost charged to production during the year was Select one: a. $125 b. $188 c. $250 d. $375