Current Attempt in Progress Manufacturing cost data for Concord Company are presented here. Indicate the missing amount for each letter (a) through (1). Case A Case B Case C Direct materials used $ (a) $78,500 $148,20C Direct labor 64.300 97,700 Manufacturing overhead 52.500 92.500 115,60C Total manufacturing costs 222.800 (d) 288.000 Work in process 1/1/17 (b) 64.200 Total cost of work in process 252.000 le) 383.500 Work in process 12/31/17 (c) 12.200 79.800 Cost of goods manufactured 211.120 (f)