Manufacturing cost data for Waterway Company are presented below. (a) Indicate the missing amounts for each letter (a) through (i). Option A Option B Direct materials used $ (a) $88,000 Direct labor 49,500 48,500 Manufacturing overhead 49,000 48,000 Total manufacturing costs 178,075 (d) Work in process 1/1/20 (b) 24,000 Total cost of work in process 202,075 (e) Work in process 12/31/20 (c) 37,731 Cost of goods manufactured $165,344 $ (f)