Exercise 2-4 (Video) Manufacturing cost data for Orlando Company, which uses a 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 decimal places, e.g. 5,275) Case A Case B Direct materials used Direct labor () $2,000 41,600 147.400 Manufacturing overhead applied Total manufacturing costs 146,950 Work in process 1/1/20 25,100 Total cost of work in process 203,700 Work in process 12/31/20 (c) 15,500 Cost of goods manufactured 196,000