Manufacturing cost data for Salte Company are presented below. Case A Case B Case C Direct materials used (a) $65,600 $132,000 Direct labor $ 56,000 78,000 (g) Manufacturing overhead 48,500 81,900 103,000 Total manufacturing costs 196,650 (d) 263,900 Work-in-process, 1/1/12 (b) 14,500 (h) Total cost of work in process 224,500 (e) 325,000 Work-in-process, 12/31/12 (c) 8,000 70,000 Cost of goods manufactured 182,275 (f) (i)

Instructions Indicate the missing amount for each letter (a) through (c). CASE A ONLY