Manufacturing cost data for Copa Company are presented below. Indicate the missing amount for each letter (a) through (). Case A Case B Case C Direct materials used Direct labor Manufacturing overhead Total manufacturing costs Work in process 1/1/17 Total cost of work in process Work in process 12/31/17 Cost of goods manufactured (a) $69,730 87,450 85,250 $133,600 58,700 47,950 197,100 103,700 257,800 (d) 20,690 225,810 340,900 15,160 73,570 186,300