Answer:
                                                           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:
<u>Case A</u>
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
<u>Case B</u>
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
<u>Case C</u>
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