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4. Manufacturing cost data for Sophia Company are presented below. Case A Case B Direct materials used (a) $75,400 Direct labor $ 57,000 76,000 Manufacturing overhead 46,500 81,600 Total manufacturing costs 195,650 (d) Work-in-process, 1/1/19 (b) 16,500 Total cost of work-in-process 221,500 (e) Work-in-process, 12/31/19 (c) 9,000 Cost of goods manufactured 180,275 (f) Case C $130,000 (g) 102,000 283,700 (h) 327,000 80,000 (1) Instructions Indicate the missing amount for each letter (a) through (i)