Manufacturing cost data for Cullumber Company are presented below: Provide the missing amounts for each letter. Direct materials used $ Case A Case B Case C (a) $69,600 $129,000 53,300 87,000 82,500 100,400 (d) 274,900 Direct labour Manufacturing overhead 46,500 Total manufacturing costs 175,100 Work in process (1/1/22) Total cost of work in process 222,500 Work in process (12/31/22) Cost of goods manufactured 180,395 (b) 15,900 (e) 339,800 (c) 12,500 90,800 (f)