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, eg, 15.25 ond final answers to decimal places, eg 5,275.) Case A Case B Case C Direct materials used $ (a) $90,300 $64,150 Direct labor 54.000 143,400 (hi 45.900 (di 148.350 lel 214,000 (b) 15,600 18.100 Manufacturing overhead applied Total manufacturing costs Work in process 1/1/20 Total cost of work in process Work in process 12/31/20 Cost of goods manufactured 207,600 16.600 196.900 224,700