Current Attempt in Progress Determine the missing manufacturing cost data for Pharoah Company as presented below. (Assume all raw materials used were direct materials.) Case A Case B Case C Direct materials used (a) $67,870 $117,000 Direct labor $51,300 68,400 (g) Manufacturing overhead 41,850 73,430 91,800 Total manufacturing costs 176,070 (d) 255,310 Work in process inventory, 1/1/22 (b) 14,850 (h) Total cost of work-in- process 199,350 (e) 294,300 Work in process inventory, 12/31/22 (c) 8,100 72,000 Cost of goods manufactured 162.270 (f) (i)