Manufacturing cost data for Carla Vista Company are presented below:

Provide the missing amounts for each letter.

$>$

Case A

Case B

Case C

Direct materials used

$68\mathrm{.}650$

$($a$)$

$$69,100$

$$129,000$

Direct labour

$51,500$

$86,600$

Manufacturing overhead

$45,700$

$81,600$

$100,400$

Total manufacturing costs

$175,400$

$($d$)$

$275,100$

Work in process $(1/1/22)$

$($b$)$

$16,000$

Total cost of work in process

$222,500$

$($e$)$

$335,600$

Work in process $(12/31/22)$

$($c$)$

$11,500$

$98,800$

Cost of goods manufactured

$

$180,455$

$($f$)$

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