Manufacturing cost data for Cullumber Company, which uses a job$-$order cost system, are presented below.

Indicate the missing amount for each letter. Assume that in all cases manufacturing overhead is applied on the basis of direct labour cost and the rate is the same.

$\backslash$table$[[1),$Case A$,,$Case B$,,$Case C$],[$Direct materials used,$$,($a$),$$$78,200,,$$$72$