Manufacturing cost data for Pena 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 labor cost and the rate is the same.

	Case A	Case B	Case C
Direct materials used	a $ 63150	$ 83,000	$ 63,150
Direct labor	50,000	120,000	h
Manufacturing overhead applied	42,500	d	i
Total manufacturing costs	155,650	e	213,000
Work in process 1/1/10	b	15,500	18,000
Total cost of work in process	201,500	f	j
Work in process 12/31/10	c	11,800	k 9000
Cost of goods manufactured	192,300	g	222,000