Manufacturing cost data for Concord Company are presented below. Indicate the missing amount for each letter (a) through (i). Case A Case B Case C Direct materials used $ (a) $72,710 $133,600 Direct labor 61,320 87,590 (8) 47,970 86,240 106,500 197,100 (d) 257,700 (b) 21,630 (h) Manufacturing overhead Total manufacturing costs Work in process 1/1/20 Total cost of work in process Work in process 12/31/20 Cost of goods manufactured 225,820 (e) 338,800 16,110 74,730 186,500 (f)