Manufacturing Cost Data for Morton Company Are Presented Below Instructions
Indicate the Missing Amount for Each Letter (A) Through

Manufacturing cost data for Morton Company are presented below. $$\begin{array} { l c c c } & \text { Case A } & \text { Case B } & \text { Case C } \\\text { Direct materials used } & ( \mathrm { a } ) & \$ 75,400 & \$ 130,000 \\\text { Direct labor } & \$ 57,000 & 76,000 & ( \mathrm {~g} ) \\\text { Manufacturing overhead } & 46,500 & 81,600 & 102,000 \\\text { Total manufacturing costs } & 195,650 & ( \mathrm {~d} ) & 283,700 \\\text { Work-in-process, } 1 / 1 / 16 & ( \mathrm {~b} ) & 16,500 & ( \mathrm {~h} ) \\\text { Total cost of work-in-process } & 221,500 & ( \mathrm { e } ) & 327,000 \\\text { Work-in-process, 12/31/16 } & ( \mathrm { c } ) & 9,000 & 80,000 \\\text { Cost of goods manufactured } & 180,275 & ( \mathrm { f } ) & ( \mathrm { i } )\end{array}$$ Instructions
Indicate the missing amount for each letter (a) through (i).