Manufacturing cost data for Sunland Company are presented below. (a) Indicate the missing amounts for each letter (a) through (i). Option A Option B (a) $81,900 43,100 45,600 43,600 45,200 Direct materials used Direct labor Manufacturing overhead Total manufacturing 172,100 costs Work in process 1/1/20 Total cost of 192,900 work in process Work in process 12/31/20 Cost of goods manufactured $156,000 (b) 21,200 (c) +A 31,700 Option C $75,100 48,500 (d) 175,600 (e) 198,200 (f) $ 32,200 (g) (h) (j)