Manacor party, which uses a jou cost system, are presented below. 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, es. 15.25 and final answers to decimal places, eg. 5,275.) Case A Case B (a) $92,500 Direct materials used Direct labor Manufacturing overhead applied 54,000 143,200 40,500 (d) Total manufacturing costs 152,650 (b) 17,500 Work in process 1/1/20 211,300 Total cost of work in process (1) (c) 16,200 Work in process 12/31/20 Cost of goods manufactured 197.900