Exercise 15-4 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 Case C Direct materials used 49350 (a) $93,400 $65,150 Direct labor 56,000 146,100 (h) Manufacturing overhead applied 44,800 116880 (d) (i) Total manufacturing costs 150,150 356380 (e) 212,750 Work in process 1/1/17 55750 (b) 16,800 18,800 Total cost of work in process 205,900 373180 (f) (j) Work in process 12/31/17 11600 (c) 15,400 (k) Cost of goods manufactured 194,300 357780 (9) 223,900 Click if you would like to Show Work for this question: Open Show Work