Manufacturing cost data for Larkspur Company are presented as follows.

Determine the missing amount for each letter $($a$)$ through $($i$).$

Case A

$

Direct materials used

Direct labor

Manufacturing

overhead

Total manufacturing

costs

Work in process

$\frac{1}{1}\frac{?}{22}$

Total cost of work in

process

Work in process

$12/31/22$

Cost of goods

manufactured

Case B

$($a$)$

$70,900$

$57,900$

$246,200$

$($b$)$

$82,200$

$278,400$

$($c$)$

$13,400$

$($e$)$

$423,700$

$88,200$

Case C

$$163,800$

$($g$)$

$127,600$

$($d$)$

$318,000$

$($h$)$

$($h$)$