Direct materials usedDirect labourManufacturing overheadTotal manufacturing costsWork in process $(1/1/22)$Total cost of work in processWork in process $(12/31/22)$Cost of goods manufacturedSearchCase A$53,10046,100175,600222,000180,435($a$)($b$)($c$)$Case B$$70,00086,60081,60015,70013,000($a$)$e$)()-/20$CENG