Direct materials used Direct labor Manufacturing overhead applied Total manufacturing costs Work in process 1/1/22 Total cost of work in process Work in process 12/31/22 Cost of goods manufactured $ Case A 58,000 49,300 148,250 55,950 204,200 9,100 195,100 (a) (b) (c) Case B $91,900 142,300 16,500 15,700 (d) (e) (f) (g)

(d) (e) (f) (g)