Manufacturing cost data for Copa Company are presented below.

Case A

Case B

Case C

Direct materials used

$(a)

$68,400

$130,000

Direct labor

57,000

86,000

(g)

Manufacturing overhead

46,500

81,600

102,000

Total manufacturing costs

195,650

(d)

253,700

Work in process 1/1/14

(b)

16,500

(h)

Total cost of work in process

221,500

(e)

337,000

Work in process 12/31/14

(c)

11,000

70,000

Cost of goods manufactured

185,275

(0)

(i)

Instructions

Indicate the missing amount for each letter (a) through (i).