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Manufacturing cost data for Cheyenne Company are presented here. Indicate the missing amount for each letter (a) through (). Case A Case B Case C Direct materials used $ ) (a) $60,300 $114,400 Direct labor 50.000 75,600 Manufacturing overhead 40,800 71.700 89,600 Total manufacturing costs 172.100 (d) 223,000 Work in process 1/1/17 (b) 25,200 Total cost of work in process 194,800 le) 296,400 Work in process 12/31/17 c) 9,600 61,600 163,020 (6) Cost of goods manufactured WuU Manufacturing cost data for Cheyenne Company are presented here. Indicate the missing amount for each letter (a) through). Case A Case B Case C $ (a $60,300 Direct materials used $114,400 Direct labor 50,000 75.600 40.800 71,700 Manufacturing overhead 89,600 172.100 (d) 223.000 Total manufacturing costs (b) 25.200 Work in process 1/1/17 le) 296,400 194.800 Total cost of work in process (c) 9.600 61.600 Work in process 12/31/17 10 163,020 Cost of goods manufactured