Determine the missing manufacturing cost data for Wildhorse Company as presented below. (Assume all raw materials used were direct materials.)

		Case A		Case B		Case C
Direct materials used		enter a dollar amount (a)		$98,070		$169,000
Direct labor		$74,100		98,800		enter a dollar amount (g)
Manufacturing overhead		60,450		106,030		132,600
Total manufacturing costs		254,270		enter a dollar amount (d)		368,710
Work in process inventory, 1/1/22		enter a dollar amount (b)		21,450		enter a dollar amount (h)
Total cost of work-in-process		287,950		enter a dollar amount (e)		425,100
Work in process inventory, 12/31/22		enter a dollar amount (c)		11,700		104,000
Cost of goods manufactured		234,470		enter a dollar amount (f)		enter a dollar amount (i)