Case A Case B Case C Direct materials used $($ a$)$$ $81,300$ $ $153,400$ Direct labor$66,500101,100)$ Manufacturing overhead $54,30095,700119,600$ Total manufacturing $230,600)298,000$ Work in process $1/1/2270\mathrm{.}200()$ Total cost of work in$396,900260,800$ process Work in process $12/31/2282\mathrm{.}60012\mathrm{.}600$ Cost of goods manufactured $218\mathrm{.}520$