(9 points - 3 each) Manufacturing cost data for Salte Company are presented below.

Case A

Direct materials used

(a)

Direct labor

$ 56,000

Manufacturing overhead

48,500

Total manufacturing costs

195,650

Work-in-process, 1/1/12

(b)

Total cost of work in process

224,500

Work-in-process, 12/31/12

(c)

Cost of goods manufactured

182,275

Instructions Letter your answers from (a) to (c) and write the appropriate amount next to each letter. No other form of answer will be accepted.