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Current Attempt in Progress Manufacturing cost data for Banta 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) $81,900 $75.100 Direct labor 43.100 45.600 (8) 43,600 45,200 48,500 172.100 (d) 175,600 (b) 21,200 (h) 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 192,900 (e) 198,200 (c) 31.700 32.200 $156,000 $ $ 0)