Manufacturing cost data for Carla Vista 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 (a) $84,600 Direct labor 50,000 147,400 Manufacturing overhead applied 32,500 Total manufacturing costs 151,150 Work in process 1/1/20 (b) 17,900 Total cost of work in process 211,300 Work in process 12/31/20 (c) 16,700 Cost of goods manufactured 196,700