Manufacturing cost data for Sarasota Company are presented here. Indicate the missing amount for each letter (a) through (i). Case A Case B Direct materials used (a) $74,300 Case C $140,400 Direct labor 61,000 92,600 Manufacturing overhead 49,800 87,700 109,600 Total manufacturing costs - 211,100 (d) 273,000 Work in process 1/1/17 (b) 55,200 Total cost of work in process 238,800 (e) 363,400 Work in process 12/31/17 (c) 11,600 75,600 Cost of goods manufactured 200,020 (1) (i) (s) (4)