Determine the missing manufacturing cost data for Sunland Company as presented below. (Assume all raw materials used were direct materials.) Case A Case B Case C Direct materials used (a) $87,500 $150,800 Direct labor $66,120 88,160 53,940 94,620 Manufacturing overhead Total manufacturing 226,900 costs Work in process inventory, 1/1/22 Total cost of work-in- 256,940 process Work in process inventory, 12/31/22 Cost of goods manufactured (g) 118,320 (d) 329,020 (b) 19,140 (h) (e) 379,320 (c) 10,440 209,200 (f) 92,800 (i)