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Manufacturing cost data for Sage Hill Company are presented as follows. Determine the missing amount for each letter (a) through (i). Case A Direct materials used (a) Direct labor Manufacturing overhead Total manufacturing costs Work in process 1/1/22 Total cost of work in process Work in process 12/31/22 Cost of goods manufactured 50,000 40,800 172,100 194,800 163,020 (b) (c) Case B $60,300 75,600 71,700 25,200 9,600 (d) Case C $114,400 89,600 223,000 296,400 61,600 (h) (1)