Manufacturing cost data for Pronghorn Company are presented here. Indicate the missing amount for each letter (a) through (i).

		Case A			Case B			Case C
Direct materials used		$enter a dollar amount	(a)		$71,500			$135,200
Direct labor		58,800			89,200			enter a dollar amount	(g)
Manufacturing overhead		48,000			84,500			105,600
Total manufacturing costs		203,300			enter a dollar amount	(d)		263,000
Work in process 1/1/17		enter a dollar amount	(b)		49,200			enter a dollar amount	(h)
Total cost of work in process		230,000			enter a dollar amount	(e)		350,000
Work in process 12/31/17		enter a dollar amount	(c)		11,200			72,800
Cost of goods manufactured		192,620			enter a dollar amount	(f)		enter a dollar amount	(i)