Manufacturing cost data for Sheffield Company are presented here. Indicate the missing amount for each letter (a) through (i). Case A Case B Case C Direct materials used (a) $75,700 $143,000 Direct labor 62,100 94,300 Manufacturing overhead 50,700 89,300 111,600 Total manufacturing costs 215,000 (d) 278,000 Work in process 1/1/17 (b) 58,200 Total cost of work in process 243,200 (e) 370,100 Work in process 12/31/17 (c) 11,800 77,000 Cost of goods manufactured 203,720