Manufacturing cost data for Copa Company are presented below.

Indicate the missing amount for each letter (a) through (i).

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a se a se ase 80120 Direct materials used Direct labor Manufacturing overhead Total manufacturing costs $62,440 89,090 86,510 238040 $135,330 17490 58,810 51,700 190,630 D 103,400 256,220 BI HI 84730 32800 work in process 1/1/12 19.160 257200 340,950 Total cost of work in process Work in process 12/31/12 Cost of goods manufactured 223,430 E 35590 16.320 71.610 187,840 269340