Direct materials used Direct labor Manufacturing overhead 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 54,400 44,400 187,700 212,400 177,820 (a) (b) (c) $65,900 82,400 78,100 37,200 10,400 (d) (e) (f) $124,800 97,600 243,000 323,200 67,200 (h) (1)

Direct materials used Direct labor Manufacturing overhead Total manufacturing costs Work in process 1/1/22 Total cost of work in process Work in process 12/31/22 212,400 Cost of goods manufactured (a) 54,400 44,400 187,700 (b) 37,200 (c) 177,820 $65,900 $124,800 82,400 78,100 (d) 243,000 (e) 323,200 10,400 67,200 (h) Case A Case B Case C Direct materials used Direct labor Manufacturing overhead 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 (a) 54,400 44,400 187,700 (b) 212,400 (c) (c) 177,820 $65,900 82.400 . 78,100 (d) 37,200 (e) 10,400 $124,800 (g) 97,600 243,000 (h) 323,200 67,200