Determine the missing manufacturing cost data for Sheridan Company as presented below. (Assume all raw materials used were direct materials.) Case A Case B Case C Direct materials used (a) $69,380 $ 119,600 Direct labor $ 52,440 69,920 (g) Manufacturing overhead 42,780 75,060 93,840 Total manufacturing costs 179,980 (d) 260,980 Work in process inventory, 1/1/22 (b) 15,180 (h) Total cost of work-in- 203,780 (e) 300,840 process Work in process inventory, 12/31/22 (c) 8,280 73,600 Cost of goods manufactured 165,880 (f) (i)