E1-10 Manufacturing cost data for Copa Company are presented below.

Case A Case B Case C

Direct Materials used (a) 68,400 130,000

Direct Labor 57,000 86,000 (g)

Manufacturing overhead 46,500 81,600 102,000

Total manufacturing costs 195,650 (d) 253,700

work in process 1/1/17 (b) 16,500 (h)

Total cost of work in process 221,500 (e) 337,000

work in process 12/31/17 (c) 11,000 70,000

cost of goods manufactured 185,275 (f) (i)

Instructions

Indicate the missing amount for each letter a through i.