E1-10 Manufacturing cost data for Enos Company are presented below. Case A Direct materials used=? ,Direct labor = $57,000,Manufacturing overhead =$46,500, Total manufacturing costs=$185,650, Work in process 1/1/11 = ?, Total cost of work in process =$221,500, Work in process 12/31/11 =?, Cost of goods manufactured = $185,275. Case B Direct materials used=$58,400, Direct labor =$86,000,Manufacturing overhead =$81,600, Total manufacturing costs =?, Work in process1/1/11= $16,500, Total cost of work in process =? , Work in process 12/31/11 =$11,000, Cost of goods manufactured =?. Case C Direct materials used=$130,000, Direct labor =?,Manufacturing overhead =$102,000, Total manufacturing costs =$253,700, Work in process1/1/11= ?, Total cost of work in process =$337,000, Work in process 12/31/11 =$70,000, Cost of goods manufactured =?. Instructions: Indicate the missing amount for each letter (a) through (i)