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.)

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 O decimal places, e.g. 5,275.) Case A Case B Case C Direct materials used $92,000 $64,150 52,000 31,200 146,950 Direct labor 146,900 Manufacturing overhead applied Total manufacturing costs 217,750 Work in process 1/1/17 Total cost of work in process Work in process 12/31/17 Cost of goods manufactured 19,400 19,100 208,900 16,900 193,900 223,200