Determine the missing manufacturing cost data for Crane Company as presented below. (Assume all raw materials used were direct materials.) Direct materials used Direct labor Case A Case B Case C (a) $61,830 $106,600 $46,740 62,320 (g) 38,130 66,910 Manufacturing overhead Total manufacturing 160,430 costs Work in process inventory, 1/1/22 Total cost of work-in- 181,630 process Work in process inventory, 12/31/22 Cost of goods manufactured 83,640 (d) 232,630 (b) 13,530 (h) (e) 268,140 (c) 7,380 65,600 147,830 (f) (i)