Exercise 2-4 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. 15.25 and final answers to O decimal places, e.g. 5,275 Case A Case B Case C Direct materials used $89,300 $73,050 50,000 40,000 153,850 Direct labor Manufacturing overhead applied Total manufacturing costs Work in process 1/1/17 Total cost of work in process Work in process 12/31/17 Cost of goods manufactured 149,800 218,850 20,200 18,400 206,900 15,000 197,200 231,600