Indicate the missing amount for each letter (a) through (i). Case A Case B Case C Direct materials used $ (a) $72,720 $131,700 Direct labor 59,280 90,560 (g) Manufacturing overhead 49,120 82,680 105,500 Total manufacturing costs 199,600 (d) 255,700 Work in process 1/1/20 (b) 17,110 (h) Total cost of work in process 226,310 (e) 339,900 Work in process 12/31/20 (c) 13,240 71,550 Cost of goods manufactured 188,400 (f)

                                                         Case A         Case B             Case C

Direct materials used                     $ 91,200       $72,720           $131,700

Direct labor                                        59,280         90,560             18,500

Manufacturing overhead                   49,120         82,680            105,500

Total manufacturing costs               199,600       245,960          255,700

Work in process 1/1/20                       26,710         17,110             84,200

Total cost of work in process          226,310        263,070        339,900

Work in process 12/31/20                   37,910        13,240              71,550

Cost of goods manufactured           188,400      249,830         268,350

Explanation:

Given:

                                                        Case A          Case B           Case C

Direct materials used                           $ (a)         $72,720          $131,700

Direct labor                                         59,280       90,560                (g)

Manufacturing overhead                    49,120       82,680            105,500

Total manufacturing costs               199,600             (d)              255,700

Work in process 1/1/20                           (b)             17,110                  (h)

Total cost of work in process          226,310            (e)              339,900

Work in process 12/31/20                       (c)            13,240              71,550

Cost of goods manufactured           188,400              (f)                    (i)

Therefore, we have:

Case A

a. Direct materials used = Total manufacturing costs - Direct labor - Manufacturing overhead = 199,600 - 59,280 - 49,120 = 91,200

b. Work in process 1/1/20 = Total cost of work in process - Total manufacturing costs = 226,310 - 199,600 = 26,710

c. Work in process 12/31/20 = Total cost of work in process - Cost of goods manufactured = 226,310 - 188,400 = 37,910

Case B

d. Total manufacturing costs = Direct materials used + Direct labor + Manufacturing overhead = 72,720 + 90,560 + 82,680 = 245,960

e. Total cost of work in process = Total manufacturing costs + Work in process 1/1/20 = 245,960 + 17,110 = 263,070

f. Cost of goods manufactured = Total cost of work in process - Work in process 12/31/20 = 263,070 - 13,240 = 249,830

Case C

g. Direct labor = Total manufacturing costs - Direct materials used - Manufacturing overhead = 255,700 - 131,700 - 105,500 = 18,500

h. Work in process 1/1/20 = Total cost of work in process - Total manufacturing costs = 339,900 - 255,700 = 84,200

i. Cost of goods manufactured = Total cost of work in process - Work in process 12/31/20 = 339,900 - 71,550 = 268,350

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