Manufacturing cost data for Cheyenne Company are presented below. Indicate the missing amount for each letter (a) through (i).

		Case A			Case B			Case C
Direct materials used		$	(a)		$72,740			$131,500
Direct labor		59,740			89,280				(g)
Manufacturing overhead		50,480			82,550			104,400
Total manufacturing costs		201,900				(d)		255,900
Work in process 1/1/17			(b)		20,740				(h)
Total cost of work in process		225,820				(e)		341,400
Work in process 12/31/17			(c)		15,360			73,580
Cost of goods manufactured		188,300				(f)			(i)