Manufacturing cost data for Sunland Company, which uses a job-order cost system, are presented below.

Indicate the missing amount for each letter. Assume that in all cases manufacturing overhead is applied on the basis of direct labour cost and the rate is the same.

		Case A			Case B			Case C
Direct materials used		$enter a dollar amount	(a)		$78,900			$73,100
Direct labour		50,200			120,500			enter a dollar amount	(h)
Manufacturing overhead applied		35,140			enter a dollar amount	(d)		enter a dollar amount	(i)
Total manufacturing costs		138,700			enter a dollar amount	(e)		214,200
Work in process 1/1/22		enter a dollar amount	(b)		16,100			23,400
Total cost of work in process		221,400			enter a dollar amount	(f)		enter a dollar amount	(j)
Work in process 12/31/22		enter a dollar amount	(c)		16,800			enter a dollar amount	(k)
Cost of goods manufactured		193,800			enter a dollar amount	(g)		219,800