Manufacturing cost data for Copa Company are presented below. Indicate the missing amount for each letter (a) through (i). Direct materials used Direct labor Manufacturing overhead Total Case A 89930 (a) 61,680 Case B $73,910 Case C 90,440 48,490 82.560 manufacturing 200.100 costs Work in process 26870 1/1/20 (b) 19,640 Total cost of work 226,970 in process Work in process 12/31/20 38670 (c) 16,090 Cost of goods manufactured 188,300 25046 $131,600 106,700 (d) 257,800 (e) 341,400 74,070