Manufacturing cost data for Sage Hill Company are presented as follows. Determine the missing amount for each letter (a) through (i). Case A Direct materials used $ Direct labor 50,000 (a) Case B $60,300 75,600 40,800 71,700 Manufacturing overhead Total manufacturing 172,100 costs Work in process 1/1/22 Total cost of work in 194,800 process Work in process 12/31/22 Cost of goods 163,020 manufactured (b) 25,200 (c) 9,600 Case C $114,400 89,600 (d) 223,000 (e) 296,400 (f) 61,600 (h) (i)