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 and final answers to decimal places, eg,5,275.) Case A Case B (a) $91,800 60.000 144,800 36,000 (d) Direct materials used Direct labor Manufacturing overhead applied Total manufacturing costs Work in process 1/1/20 Total cost of work in process 151.450 (e) (b) 22.100 207.900 (1) Work in process 12/31/20 (c) 14,100 Cost of goods manufactured 198,600