Manufacturing cost data for Banta Company are presunted below (a) Indicate the missing amounts for each letter (a) through 0) Option A Option C Option B Direct materials used $93,900 $83,900 50700 (R) 44,100 44,300 Direct labor Manufacturing overhead 46,400 49,600 48,100 8400(d) 184,200 Total manufacturing costs 178,800 20400 (h) 22,000 Work in process 1/1/20 204,600 198,600 206600 (e) Total cost of work in process 36100 (c) 35.500 Work in process 12/31/20 33,300 $162,500$ 7100 (0 $ Cost of goods manufactured