Exercise 14-10 Manufacturing cost data for Copa Company are presented below. Indicate the missing amount for each letter (a) through (i). Case A Case B Case C Direct materials used $ (a) $74,220 $133,200 Direct labor 62,750 91,870 (g) Manufacturing overhead 51,960 86,590 103,500 Total manufacturing costs 198,500 (d) 256,900 Work in process 1/1/17 (b) 19,610 (h) Total cost of work in process 222,320 (e) 341,400 Work in process 12/31/17 (c) 16,110 75,090 Cost of goods manufactured 190,500 (f) (i)