Not quite sure how I am getting part (h) wrong still. Some help please???

Challenge Exercise 19-01 a Your answer is partially correct. Try again Manufacturing cost data for Banta Company are presented below (a) Indicate the missing amounts for each letter (a) through (i) OptionA OptionB Option C $91,900 45,800 46,900 $75,800 Direct materials used 77300 (a) Direct labor Manufacturing overhead Total manufacturing costs Work in process 1/1/20 Total cost of work in process Work in process 12/31/20 Cost of goods manufactured Click if you would like to Show Work for this question: 50,200 43,900 171,400 55800 (9) 51,900 183,500 184600 (d) 22800 (b) 23,500 22200(h) 194,200 208100 (e) 205,700 34,400 35,900 36000 (c) 169800 i) $158,200 173700 (f) Open Show Work