Exercise 20-4 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 (a) Direct materials used $88,000 $66,650 Direct labor (h) 58,000 150,700 Manufacturing overhead applied 46,400 (d) (i) Total manufacturing costs 147,950 e) 210,650 Work in process 1/1/17 (b) 18,300 18,700 Total cost of work in process (f) 204,800 (k) Work in process 12/31/17 (c. 13,400 Cost of goods manufactured 193,500 g) 224,800 Click if you would like to Show Work for this question: Open Show Work