Indicate the missing amount for each letter. Assume that overhead is applied on the basis of direct labor cost and that the rate is the same for both cases. Can you write the solution in detail?

Manufacturing cost data for Dolan Company, which uses a job order cost system, are presented below: Case A Case B Direct Materials Used $103,000 Direct Labor $70,000 160,000 Manufacturing Overhead Applied 63,000 $ Total Manufacturing Costs 220,000 $ Work in Process, 1/1/13 45,000 Total Cost of Work in Process 300,000 $ Work in Process, 12/31/13 $ 40,000 Cost of Goods Manufactured 205,000 A