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. Case A Case B Case C Direct materials used 55,450 (a) $91,800 $73,650 $ Direct labor 60,000 144,800 (h) Manufacturing overhead applied 36,000 86,880 (d) (0) Total manufacturing costs 151,450 323,480 (e) 212,850 Work in process 1/1/17 56,450 (6) 22,100 18,400 Total cost of work in process 207,900 345,580 (f) (i) Work in process 12/31/17 9,300 (0) 14,100 (k) Cost of goods manufactured 198,600 331,180 (9) 227,000 Click if you would like to Show Work for this question: Open Show Work