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 Case C Direct materials used (a) $86,200 $69,650 Direct labor 58,000 149,400 (h) Manufacturing overhead applied 34,800 Total manufacturing costs 153,850 224,850 Work in process 1/1/17 (d) (0) 17,500 P ( 14,100 19,000 (b) 209,600 (0) Total cost of work in process C ) (k) Work in process 12/31/17 Cost of goods manufactured 196,800 (9) 232,900 Click if you would like to Show Work for this question: Open Show Work