Determine the missing manufacturing cost data for Sandhill Company as presented below. (Assume all raw materials used were direct materials.) Case A Case B Case C Direct materials used (a) $90.520 $156,000 Direct labor $68,400 91,200 Manufacturing overhead 55,800 97.880 122,400 Total manufacturing costs 234,720 (d) 340,360 Work in process inventory, 1/1/22 (b) 19,800 (h) Total cost of work-in- process 265,800 (e) 392,400 Work in process inventory, 12/31/22 (c) 10.800 96,000 Cost of goods manufactured 216,420 (1) (0) e Textbook and Media