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)		$78,500			$73,400
Direct labour		51,000			120,300				(h)
Manufacturing overhead applied		35,700				(d)			(i)
Total manufacturing costs		135,700				(e)		216,200
Work in process 1/1/20			(b)		16,000			23,300
Total cost of work in process		217,000				(f)			(j)
Work in process 12/31/20			(c)		14,500				(k)
Cost of goods manufactured		194,200				(g)		216,000