Direct materials used Direct labor M an ufactu ring overh ead appii ed Total manufacturing costs Work in process 1,113'17 Total cost of work in process Work in process 1281,07 Cost of goods manufactured Case A 53 150 50.000 42,500 145,650 {b} 55 850 201,500 92 00 192,300 Case B $30000 140,000 1 1 9000 34 2000 15,500 35 7500 11,800 34 5700 id} if} {9} Case C $53,150 01) 31 000 68 350 213,000 13,000 ii) 23 1000 {k} 90 00 222,000