Direct mnaterials usedDirect labourManufacturing overheadbtal manufacturing costsWork in process $(1/1/22)$tal cost of work in processork in process $(12/31/22)$st of goods manufacturedCase A$53,10046,100175,600222,000180,435($a$)($b$)($c$)$Case B$$70,00086,60081,60015,70013,000($d$)($e$(0-/$