Manufacturing cost data for Copa Company are presented below.

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

Case A Case B Case C $68,400 $130,000 102,000 Direct terials used Direct labor Manufacturing overhead Total manufacturing costs Work in process 1/1/12 Total cost of work in process Work in process 12/31/12 Cost of goods manufactured $57,000 46,500 195,650 86,000 81,600 16,500 11,000 253,700 221,500 337,000 70,000 185,275