$\backslash$table$[[,$Case A$,$Case B$,,$Case C$],[$Direct materials used,$$,,,($a$),$$$81,300,,$$$153,400],[$Direct labor,,,$66,500,,101,100,,],[$Manufacturing overhead,,$t,54,300,,95,700,,119,600],[$Total manufacturing costs,,,$230,600,,,($d$),298,000],[$Work in process $\frac{1}{1}\frac{?}{22},,,,($b$),70,200,,],[$Total cost of work in process,,,$260,800,,,($e$),396,900],[$Work in process $\frac{12}{31}\frac{?}{22},,,,($c$),12,600,,82,600],[$Cost of goods manufactured,,,$218,520,,,($f$),]]$