Analyze costs of E3.20 g and below (LO 2, 6) Manufacturing cost data for Pena Company, which uses a job-order cost system, are presented missing amounts Case A Case B Case C (a) 78,000 S 72,600 Direct materials used Direct labour Manufacturing overhead applied 37,500 (d Total manufacturing costs Work in process 1/1/20 Total cost of work in process 21,500 () ) Work in process 12/31/20 Cost of goods manufactured 193,200 () 222,000 50,000 120,000 () 135,650 (e) 212,600 (b) 15,500 23,000 (e) 11,800 ()