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 0 decimal places, e.g. 5,275.)

		Case A			Case B
Direct materials used		$enter your answer in dollars rounded to 0 decimal places	(a)		$90,100
Direct labor		50,000			141,000
Manufacturing overhead applied		30,000			enter your answer in dollars rounded to 0 decimal places	(d)
Total manufacturing costs		155,150			enter your answer in dollars rounded to 0 decimal places	(e)
Work in process 1/1/20		enter your answer in dollars rounded to 0 decimal places	(b)		16,300
Total cost of work in process		211,900			enter your answer in dollars rounded to 0 decimal places	(f)
Work in process 12/31/20		enter your answer in dollars rounded to 0 decimal places	(c)		16,000
Cost of goods manufactured		196,100			enter your answer in dollars rounded to 0 decimal places	(g)