151 14.02 .CHECHTIG 1221 | 24 | 251281|20|23 1125 1139 142 CE 1-1 Manufacturing at Banta Company can be performed under three different options. Cost data for Banta Company are presented below. Option C $ 78,050 Option A $ (a) 47.000 46,500 175.575 Option B $ 85,500 46,000 45,500 (9) 47,750 178,375 (d) Direct materials used Direct labor Manufacturing overhead Total manufacturing costs Work in process 1/1/17 Total cost of work in process Work in Process 12/31/17 Cost of goods manufactured 21,500 197.075 (C) 162.844 199,875 35,751 35.231 () Instructions Indicate the missing amounts for each letter (a) through