Case A Case B Case C Direct materials used $ 49350 (a) $93,400 $65,150 Direct labor 56,000 146,100 (h) Manufacturing overhead applied 44,800 116880 (d) (0) Total manufacturing 150,150 356380 (e) 212,750 costs Work in process 1/1/17 55750 (b) 16,800 18,800 Total cost of work in process 205,900 373180 (f) Work in process 12/31/17 11600 (c) 15,400 (k) Cost of goods manufactured 194,300 357780 223,900