Exercise 14-4 Manufacturing cost data for Swifty 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 nal answers to 0 decimal places, e.g. 5,275.) Case A Case 3 Case C Direct materials used $ L (a) $84,900 $64,550 Direct labor 52,000 143,600 (h) Manufacturing overhead applied 41,600 ' ' (d) ' (i) Total manufacturing costs 154,550 ' ' (e) 218,000 Work in process 1/1/17 (b) 20,400 18,400 Total cost of work in process 203,400 ' ' (f) j 0) Work in process 12/31/17 (C) 14300 , ('0 Cost of goods manufactured 193,600 ' ' (9) 231,800 Click if you would like to Show Work for this question: Qpen Show Work