CI: 19-1 Manufacturing cost data for Banta Company are presented below. Option A Option B Option C Direct materials used $ (a) $ 85,500 $ 78,050 Direct labor 47,000 46,000 (g) Manufacturing overhead 46,500 45,500 47,750 Total manufacturing costs 175,575 (d) 178,375 Work in process 171117 (b) 21,500 (h) Total cost of work in process 197,075 (e) 199,875 Work in Process 12.131717 (c) 35,231 35,751 Cost of goods manufactured 162,844 (f) (i) Instructions (a) Indicate the missing amounts for each letter (a) through (i). (b) Banta Company must choose between options A, B and C. Evaluate the three options and determine which one is in the best interest of Banta Company. Write a brief paragraph to explain your reasoning. The options differ as follows: 0 Option A uses moderately priced materials from a supplier that usually has the quantities needed by Banta. - Option B uses high quality materials that are readily available from a local supplier. Labor and manufacturing costs can be reduced slightly since fewer items fail quality tests during production. - Option C uses slight significantly less expensive materials from a local supplier. These lower quality materials result in higher labor and manufacturing overhead costs