(a) Indicate the missing amounts for each letter (a) through (i).
Option A
Option B
Option C
Direct materials used
$
(a)
$87,600
$80,150
Direct labor
49,100
48,100
(g)
Manufacturing
48,600
47,600
49,850
overhead
Total manufacturing
177,675
(d)
183,625
costs
Work in process
(b)
23,600
(h)
1/1/20
Total cost of work in
process
201,275
(e)
207,225
Work in process
(c)
37,331
(f)
37,851
12/31/20
Cost of goods
manufactured
$164,944
$
(i)
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