Determine the missing manufacturing cost data for Carla Vista Company as presented below. (Assume all raw materials used were direct materials.) Case A Case B Case C Direct materials used (a) $89,010 $153,400 Direct labor $67,260 89,680 (g) Manufacturing overhead 54,870 96,250 120,360 Total manufacturing costs 230,810 (d) 334,690 Work in process inventory, (b) 19,470 (h) 1/1/22 Total cost of work-in- process 261,370 (c) 10,620 (e) 385,860 94,400 Work in process inventory, 12/31/22 Cost of goods. manufactured 212,810 (1) (0)