Manufacturing cost data for Concord 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, eg. 5,275) Case A Case B Direct materials used $ (a) $87,000 Direct labor 51,000 Manufacturing overhead applied 43,350 Total manufacturing costs 150.250 Work in process 1/1/22 (b) Total cost of work in process 202,800 Work in process 12/31/22 Cost of goods manufactured 194,100 142.500 Case C $6 (d) (e) 21 16.200 1 R 15.400 22