Manufacturing cost data for Allison's company which uses a job-order cost system is presented below. Indicate the missing amount for each letter. Assume that in all cases manufacturing overhead is applied on the basis of direct labor cost and the rate is the same.

		Case A			Case B			Case C
Direct materials used		$ enter a dollar amount	(a)		$ 78,400			$ 73,000
Direct labor		50,400			120,800			enter a dollar amount	(h)
Manufacturing overhead applied		37,800			enter a dollar amount	(d)		enter a dollar amount	(i)
Total manufacturing costs		140,900			enter a dollar amount	(e)		214,750
Work in process 1/1/22		enter a dollar amount	(b)		15,900			23,600
The total cost of work in process		221,500			enter a dollar amount	(f)		enter a dollar amount	(j)
Work in process 12/31/22		enter a dollar amount	(c)		20,900			enter a dollar amount	(k)
Cost of goods manufactured		193,600			enter a dollar amount	(g)		215,300