Case A

Case B

Case C

Direct materials used

Direct labor

Manufacturing overhead

Total manufacturing costs

Work$-$in$-$process, $1/1/19$

Total cost of work$-$inprocess

Work$-$in$-$process, $12/31/19$

Cost of goods manufactured

$($a$)$

$$57,000$

$46,500$

$195,650$

$($b$)$

$221,500($e$)$

$($c$)$

$9,000$

$$

$$130,000$

$($g$)$

$102,000$

$283,700$

$($h$)$