Manufacturing cost data for Banta Company are presented below.

Option A Option B Option C

Direct materials used $ (a) $ 85,500 $ 78,050

Direct labor 47,000 46,000 (g)

Manufacturing overhead 46,500 45,500 47,750

Total manufacturing costs 175,575 (d) 178,375

Work in process 1/1/20 (b) 21,500 (h)

Total cost of work in process 197,075 (e) 199,875

Work in Process 12/31/20 (c) 35,231 35,751

Cost of goods manufactured 162,844 (f) (i)