Manufacturing cost data for Blossom Company, which uses a job order 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, e.g. 15.25 and final answers to O decimal places, es 5,275.) Case A Case B Work in process 1/1/22 (a) $19,220 Direct materials used (b) Direct labor 62,000 Manufacturing overhead applied 52,080 $102,920 173,600 (d) Total manufacturing costs 180,606 (e) Total cost of work in process 249,860 (1) Work in process 12/31/22 (c) 14,632 Cost of goods manufactured 238,452