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) $72,180 $134,800 Direct labor 61,820 90,310 (g) 50,640 85,660 107,300 Manufacturing overhead Total manufacturing costs 200,000 (d) 258,400 (b) 20,330 (h) 223,920 (e) 339,500 Work in process 1/1/20 Total cost of work in process Work in process 12/31/20 Cost of goods manufactured (c) 14,990 74,640 188,900 (f) (i)