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 $ 49184 (a) $13,640 Direct materials used 46772 (b) $73,040 Direct labor 44,000 123,200 Manufacturing overhead applied 37,400 98560 (d) Total manufacturing costs 128,172 MAO 294800 (e) Total cost of work in process 177,320 308440 (f) Work in process 12/31/22 8096 (c) 10,384 Cost of goods manufactured 169,224 298056 e Textbook and Media