Exercise 16-4 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. 15.75 and final answers to 0 decimal places, e.g. 5,275.) Case A Case B Case C Direct materials used $ (a) $84,600 $69,950 Direct labor 50,000 147,400 (h) Manufacturing overhead applied 32,500 (d) (i) Total manufacturing costs 151,150 (e) 220,100 Work in process 1/1/17 (b) 17,900 18,500 Total cost of work in process 211,300 (f) (j) Work in process 12/31/17 (c) 16,700 (k) Cost of goods manufactured 196,700 (g) 227,700