Manufacturing cost data for Wildhorse 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)		$ 78,100			$ 73,600
Direct labour		50,000			120,000			enter a dollar amount	(h)
Manufacturing overhead applied		35,000			enter a dollar amount	(d)		enter a dollar amount	(i)
Total manufacturing costs		139,800			enter a dollar amount	(e)		218,100
Work in process 1/1/22		enter a dollar amount	(b)		15,900			24,000
Total cost of work in process		221,200			enter a dollar amount	(f)		enter a dollar amount	(j)
Work in process 12/31/22		enter a dollar amount	(c)		13,300			enter a dollar amount	(k)
Cost of goods manufactured		193,200			enter a dollar amount	(g)		217,800