Manufacturing cost data for Copa Company are presented below. Indicate the missing amount for each letter (a) through (i). Direct materials used Case A Case B $70,400 Direct labor 61.310 90,100 Manufacturing 51,150 84,910 overhead Total manufacturing 197,300 costs Work in process (b) 18,060 1/1/20 Case C $131,800 104,600 (d) 258,800 (h) (8) Total manufacturing costs 197,300 Work in process 1/1/20 Total cost of work in 225,810 process Work in process 12/31/20 Cost of goods manufactured 190,400 (b) 18,060 (c) 15,200 (d) 258,800 (e) 338,300 (0) 73,580 (i) (h)