-13 5 ... Manufacturing cost data for Marin Company are presented as follows. Determine the missing amount for each letter (a) through (i). Case A Case B Case C Direct materials used tA (a) $72,900 $137,800 Direct labor 59,900 90,900 (g) Manufacturing 48,900 86,100 107,600 overhead Total manufacturing 207,200 (d) 268,000 costs Work in process ( b ) 52,200 ( h ) 1/1/22 Total cost of work in 234,400 (e) 356,700 process Work in process 12/31/22 (c ) 11,400 74,200 Cost of goods 196,320 ( f ) (i) manufactured eTextbook and Media