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 labour cost and the rate is the same.

		Case A			Case B			Case C
Direct materials used		$	(a)		$78,900			$73,100
Direct labour		50,400			120,900				(h)
Manufacturing overhead applied		32,760				(d)			(i)
Total manufacturing costs		138,800				(e)		216,650
Work in process 1/1/20			(b)		16,100			23,500
Total cost of work in process		220,400				(f)			(j)
Work in process 12/31/20			(c)		19,700				(k)
Cost of goods manufactured		193,600				(g)		222,000