Manufacturing cost data for Copa Company are presented below.
| Case A | Case B | Case C | |
| Direct materials used | (a) | $68,400 | $130,000 |
| Direct labor | $57,000 | 86,000 | (g) |
| Manufacturing overhead | 46,500 | 81,600 | 102,000 |
| Total manufacturing costs | 195,650 | (d) | 253,700 |
| Work in process 1/1/12 | (b) | 16,500 | (h) |
| Total cost of work in process | 221,500 | (e) | 337,000 |
| Work in process 12/31/12 | (c) | 11,000 | 70,000 |
| Cost of goods manufactured | 185,275 | (f) | (i) |
Instructions
Indicate the missing amount for each letter (a) through (i).
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