Indicate the missing amount for each letter. Assume that in 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) $ 17,980 Direct materials used (b) $ 96,280 Direct labor 58,000 162,400 Manufacturing overhead applied 49,880 (d) Total manufacturing costs 168,954 (e) Total cost of work in process 233,740 ( (f) Work in process 12/31/22 (c) 13,688 Cost of goods manufactured 223,068 (g)