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

		Option A			Option B			Option C
Direct materials used		$enter a dollar amount	(a)		$86,200			$78,750
Direct labor		47,700			46,700			enter a dollar amount	(g)
Manufacturing overhead		47,200			46,200			48,450
Total manufacturing costs		176,275			enter a dollar amount	(d)		180,125
Work in process 1/1/20		enter a dollar amount	(b)		22,200			enter a dollar amount	(h)
Total cost of work in process		198,475			enter a dollar amount	(e)		202,325
Work in process 12/31/20		enter a dollar amount	(c)		35,931			36,451
Cost of goods manufactured		$163,544			$enter a dollar amount	(f)		$enter a dollar amount	(j)