Manufacturing cost data for Sheffield Company are presented below. (a) Indicate the missing amounts for each letter (a) through (i). Option A Option B Option C Direct materials used $ (a) $ 93,900 $ 75,200 Direct labor 51,200 43,200 (g) Manufacturing overhead 44,600 43,800 50,200 Total manufacturing costs 179,400 (d) 179,100 Work in process 1/1/20 (b) 23,600 (h) Total cost of work in process 203,000 (e) 200,000 Work in process 12/31/20 (c) 32,100 34,200 Cost of goods manufactured $ 170,800 $ (f) $ (1) Save for Later Attempts: 0 of 1 used Submit