Exercise 14-4 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 0 decimal places, e.g. 5,275.) Case A Case B Case C Direct materials used (a) $86,000 $64,150 Direct labor 52,000 146,500 (h) Manufacturing overhead applied 41,600 (d) (i) Total manufacturing costs 152,750 (e) 214,000 Work in process 1/1/17 (b) 22,800 18,400 Total cost of work in process 208,300 (f) (j) Work in process 12/31/17 (C) 12,000 (k) Cost of goods manufactured 197,600 (g) 227,000