Indicate the missing amount for each letter (a) through (1). Case A Case B Direct materials used I $63,100 Case C $119.600 Direct labor 52.200 79,000 Manufacturing overhead 42,600 74,900 93,600 Total manufacturing costs 179,900 (d) 233,000 Work in process 1/1/17 31.200 Total cost of work in process 203,600 (e) 309,800 Work in process 12/31/17 10,000 64,400 Cost of goods manufactured 170,420