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.

Case A Case B Case C Direct materials used 55900 la) $87,000 $63.150 Direct labor 51,000 142.500 (h) Manufacturing overhead applied 43,350 (d) Total manufacturing costs 150.250 le) 213,000 Work in process 1/1/20 52550 (b) 16.200 18,700 Total cost of work in process 202.800 231700 Work in process 12/31/20 8700 (c) 15.400 2100 Cost of goods manufactured 194.100 229.600