Exercise 14-4 Manufacturing cost data for Concord 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 rabe is the same. (Round overhead rate to 2 decimal places, eg 15.25 and final answers to 0 decimal places, e.g. 5,275.) Case Case A Case C Direct materials used (a) $87,000 $63,150 Direct labor 51,000 142,500 (h) Manufacturing overhead applied 43,350 (d) Total manufacturing costs 150,250 (e) 213,000 Work in process 1/1/17 (b) 16,200 18,700 Total cost of work in process 202,800 Work in process 12/31/17 (c) 15,400 (k) Cost of goods manufactured 194,100 229,600