Manufacturing cost data for Skysong Company are presented as follows. Determine the missing amount for each letter (a) through (i). Case A Case B Case C Direct materials used $ (a) $ 63,100 $ 119,600 Direct labor 52,200 79,000 Manufacturing overhead 42,600 74,900 93,600 Total manufacturing costs 179,900 (d) 233,000 Work in process (b) 31,200 (h) 1/1/22 Total cost of work in 203,600 (e) 309,800 process Work in process 12/31/22 (c) 10,000 64,400 Cost of goods manufactured 170,420 (f) (i)