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, eg. 15.25 and final answers to O decimal places, e.g. 5,275.) Case A Case B $18,290 Work in process 1/1/22 Direct materials used (b) $97,940 Direct labor 59.000 165,200 Manufacturing overhead applied 50,150 (d) Total manufacturing costs 171.867 (e) Total cost of work in process 237,770 (f) Work in process 12/31/22 (c) 13,924 Cost of goods manufactured 226,914 e