Exercise 15-04 (Video) Manufacturing cost data for Orlando 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 (a) $83,000 140,000 Direct materials used Direct labor Manufacturing overhead applied42,500 Total manufacturing costs Work in process 1/1/20 Total cost of work in process work in process 12/31/20 . Cost of goods manufactured 50,000 145,650 201,500 (c) 11,800 192,300 d (Ctrl)