Manufacturing cost data for Oriole Company are presented below. Indicate the missing amount for each letter (a) through (i). Case A Case B Case C Direct materials used (a) $73,230 $133,500 Direct labor 59,750 90,370 (g) Manufacturing overhead 50,000 84,670 104,900 Total manufacturing costs 198,600 (d) 257,500 Work in process 1/1/20 (b) 19,770 (h) Total cost of work in process 224,960 (e) 339,300 Work in process 12/31/20 (c) 16,940 72,760 Cost of goods manufactured 189,300 (f) (i)