Manufacturing cost data for Splish Brothers Company are presented as follows. Determine the missing amount for each letter (a) through (i).

		Case A			Case B			Case C
Direct materials used		$ enter a dollar amount	(a)		$ 64,500			$ 122,200
Direct labor		53,300			80,700			enter a dollar amount	(g)
Manufacturing overhead		43,500			76,500			95,600
Total manufacturing costs		183,800			enter a dollar amount	(d)		238,000
Work in process 1/1/22		enter a dollar amount	(b)		34,200			enter a dollar amount	(h)
Total cost of work in process		208,000			enter a dollar amount	(e)		316,500
Work in process 12/31/22		enter a dollar amount	(c)		10,200			65,800
Cost of goods manufactured		174,120			enter a dollar amount	(f)		enter a dollar amount	(i)