Manufacturing cost data for Copa Company are presented below. Indicate the missing amount for each letter (a) through (i). Case A Case B Case C Direct materials used (a) $69,750 $132,700 $ Direct labor 60,800 88,330 (g) Manufacturing overhead 51,460 86,130 103,500 Total manufacturing costs 198,000 (d) 256,400 Work in process 1/1/20 (b) 19,780 (h) Total cost of work in process 226,790 (e) 339,800 Work in process 12/31/20 (c) 16,170 75,070 Cost of goods manufactured 190,000 (f) (i)