how to calculate direct materials used

Indicate the missing amounts for each letter $($a$)$ through $($i$).$

Case A Case B Case C

Direct materials used in product $$110,400$

Depreciation on factory $$55,200$

Property taxes on store $$6,900$

Labor Costs of assembly$-$line workers $$101,200$

Factory supplies used $$21,400$

Advertising expense $$41,400$

Property taxes on factory $$13,00$

Delivery expense $$19,200$

Sales commissions $$32,200$

Salaries paid to sales clerks $$46,000$

Work in process inventory was $$11,100$ at january $1$ and $$14,200$ at december $31.$ Finished goods inventory was $$55,200$ at January $1$ and $$41,900$ at December $31.$

Compute cost of goods manufactured

Cost of goods sold