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 O decimal places, e.g. 5,275 Case A Case B $86,900 144,000 Case Direct materials used $74,050 58,000 43,500 147,550 Direct labor Manufacturing overhead applied Total manufacturing costs Work in process 1/1/17 Total cost of work in process Work in process 12/31/17 Cost of goods manufactured 228,050 21,700 18,200 209,800 12,700 196,800 227,100