3. Manufacturing cost data for SAU, which uses a job order cost system, are presented below. Fill in the missing amounts Case A Case B Case C Direct materials used $ $ 83,000 $ 64,000 + Direct labor 42,000 70,000 +Manufacturing overhead applied 29,400 =Total manufacturing costs 143,950 282,500 +Work in process 1/1/17 15,500 18,000 Total cost of work in process 201.520 -Work in process 12/31/17 11,650 =Cost of goods manufactured 192,300 222,000