please show all work

Manufacturing cost data for Pena 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 $ (a) $78,500 $72,500 Direct labour 50,200 120,700 (h) Manufacturing overhead applied 35,140 (d) (i) Total manufacturing costs 140,700 (e) 217,000 Work in process 1/1/20 (b) 16,200 23,000 Total cost of work in process 217,100 (f) (j) Work in process 12/31/20 (c) 13,400 (k) Cost of goods manufactured 193,900 (g) 214,500