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) $12,400 Direct materials used (b) $66,400 Direct labor 40,000 112,000 Manufacturing overhead applied 32.000 (d) Total manufacturing costs 116,520 (e) Total cost of work in process 161,200 (f) Work in process 12/31/22 ) (c) 9,440 Cost of goods manufactured 153,840 g)