Answer:
correct option is b) $76,000 and $37,000
Explanation:
given data 
Labor related directly to the product = $76,000
labor not directly related to the product = $25,000
labor for services = $12,000 
solution
As here Direct Labor is express as
Direct Labor  = Labor related directly to the product   ...............1
so 
Direct Labor = $76,000
and 
Factory Overhead will be as 
Factory Overhead = Labor not directly related to the product + labor for services  ,................................2
put here value and we get 
Factory Overhead  $25000 + $12000 
Factory Overhead = $37,000
so here correct option is b) $76,000 and $37,000