Exercise 20-04 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 0 decimal places, e.g. 5,275.) Case A Case B Direct materials used (a) $83,000 Direct labor 140,000 50,000 42,500 Manufacturing overhead applied Total manufacturing costs 145,650 Work in process 1/1/20 | (b) 15,500 Total cost of work in process 201,500 Work in process 12/31/20 11,800 (C) 192,300 Cost of goods manufactured