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

Direct materials used

$enter a dollar amount rounded to 0 decimal places

(a) $91,700

Direct labor

56,000 148,500

Manufacturing overhead applied

44,800

enter a dollar amount rounded to 0 decimal places

(d)

Total manufacturing costs

154,650

enter a dollar amount rounded to 0 decimal places

(e)

Work in process 1/1/20

enter a dollar amount rounded to 0 decimal places

(b) 19,200

Total cost of work in process

204,700

enter a dollar amount rounded to 0 decimal places

(f)

Work in process 12/31/20

enter a dollar amount rounded to 0 decimal places

(c) 13,300

Cost of goods manufactured

194,800

enter a dollar amount rounded to 0 decimal places

(g)