Question 4 of 20 175 Direct materialsused $ Direct labor Manufacturine overhead Case A Total manufacturins costs Work in process 1/1/22 Total cost of work in process Workin process 12/31/22 Cost of roods manulactured Case B (a) 20,900 57,900 246,200 278,400 $86,900 107.900 102,100 (d) 82.200 (e) 13400 case C $163,000 (g) 127,600 318,000 (b) (c) 233,320 (in) (ii)