Manufacturing cost data for Copa Company are presented below. Indicate the missing amount for each letter (a) through (i). Case A Case B Case C Direct materials used $ (a) $69,890 $135,700 Direct labor 60,710 88,800 (g) Manufacturing overhead 47,440 84,070 103,200 Total manufacturing costs 201,000 (d) 254,300 Work in process 1/1/20 (b) 20,100 (h) Total cost of work in process 222,810 (e) 340,300 Work in process 12/31/20 (c) 13,830 75,580 Cost of goods manufactured 187,300 (f) (i)