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 Work in process 1/1/22 $ (a) $ 15,500 Direct materials used (b) $ 83,000 Direct labor 50,000 140,000 Manufacturing overhead applied 42,500 (d) Total manufacturing costs 145,650 (e) Total cost of work in process 201,500 (f) Work in process 12/31/22 (c) 11,800 Cost of goods manufactured 192,300