Manufacturing cost data for Crane Company are presented below. (a) Indicate the missing amounts for each letter (a) through (i).

		Option A			Option B			Option C
Direct materials used		$	(a)		$ 78,300			$ 77,000
Direct labor		46,700			44,600				(g)
Manufacturing overhead		44,200			45,900			49,600
Total manufacturing costs		173,900				(d)		175,700
Work in process 1/1/20			(b)		22,300				(h)
Total cost of work in process		196,000				(e)		197,100
Work in process 12/31/20			(c)		35,500			37,400
Cost of goods manufactured		$ 163,500			$	(f)		$	(