Manufacturing cost data for Fortney Company are presented below.

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

Case B $58,400 Case C Case A (a) $ 57,000 46,500 185,650 (b) 221,500 (c) 185,275 Direct materials used Direct labor Manufacturing overhead Total manufacturing costs $130,000 (g) 102,000 253,700 (h) 337,000 86,000 81,600 (d) Work in process 1/1/12 Total cost of work in process Work in process 12/31/12 Cost of goods manufactured 16,500 (e) 11,000 (f) 70,000 (i)