Determine the missing manufacturing cost data for Sunland Company as presented below. (Assume all raw materials used were direct materials) Case C Case A Case B (a) Direct materials used $70,890 $ 122,200 () S53.580 71.440 Direct labor Manufacturing overhead Total manufacturing costs 43,710 76,690 95,880 183.890 (d) 266,650 ch Work in process inventory 1/1/22 (b) 15.510 (e) 307.380 208,210 Total cost of work in process (c) 8,460 Work in process inventory 12/31/22 75,200 Cost of goods manufactured 169.490