Current Attempt in Progress Manufacturing cost data for Coronado Company, which uses a job order cost system, are presented below. Indicate the missing amount for each letter. Assume that in all cases manufacturing overhead is applied on the basis of direct labor cost and the rate is the same. (Round overhead rate to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 5,275.) Case A Case B (a) $86,000 Direct materials used Direct labor 52,000 Manufacturing 41,600 overhead applied Total manufacturing 152,750 costs Work in process 1/1/20 Total cost of work in 208,300 process Work in process 12/31/20 Cost of goods 197,600 manufactured 146,500 (b) 22,800 (c) 12,000 (d) Case C $64,150 (e) 214,000 (f) 18,400 (g) 227,000 (h) (i) (j) (k)