Manufacturing cost data for Bramble 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 decimal places, eg. 5,275.) Case A Case B Case C Direct $86,400 $64.150 materials used Direct labor 51,000 143,000 (h) Manufacturing overhead 43,350 (d) 0 applied Total manufacturing 150,250 (e) 214,000 costs Work in process 21,200 18.800 1/1/20 Total cost of work in 204.900 (f 0 process Work in process 14,800 (K) 12/31/20 Cost of goods 197,100 224,000 manufactured