Pena Corporation incurrerd the following costs while manufacturing its product. Materials used in product $100,000.00 Depreciation on plant $60,000.00 Property taxes on store $7,500.00 Labor costs of assembly-line workers 110,000.00 Factory supplies used $23,000.00 Advertising expense $45,000.00 Property taxes on plant $14,000.00 Delivery expense $21,000.00 Sales commissions $35,000.00 Salaries paid to sales clerks $50,000.00 Work in process inventory was $12,000 at January 1 and $15,500 at December 31. Finish goods inventory was $60,000 at January 1 and $55,600 at December 31. Instructions: A- Compute cost of goods manufactured. B- Compute cost of goods sold. E1-10 Manufacturing cost data for Enos Company are presented below. Case A Case B Case C Direct materials used $58,400 $130,000 Direct labor $57,000 $86,000 Manufacturing overhead $46,500 $81,600 $102,000 Total manufacturing cost $185,650 $253,700 Work in process 1/1/11 $16,500 Total cost of work in process$221,500 $337,000 Work in process $11,000 $70,000 Cost of goods manufactured $185,275 Instructions: Indicate the missing amount for each letter (a) through (i)