Manufacturing cost data for Marin Company are presented as follows. Determine the missing amount for each letter (a) through (i). Direct materials used Direct labor Case A (a) 59,900 Case B $72,900 90,900 48,900 86,100 Manufacturing overhead Total manufacturing 207,200 costs Work in process 1/1/22 Total cost of work in 234,400 process Work in process 12/31/22 Cost of goods 196,320 manufactured (b) 52,200 (c) 11,400 Case C | $137,800 107,600 (d) 268,000 (e) 356,700 (f) 74,200 (h) (i)