Manufacturing cost data for Crane Company, which uses a job order cost system, are presented below: Indicate the missing amount. Assume that overhead is applied on the basis of direct labor cost and that the rate is the same for both cases. Case A Case B Direct Materials Used $ $ $ 107,120 Direct Labor 72,800 156,000 Manufacturing Overhead Applied 65,520 Total Manufacturing Costs 249,600 Work in Process Inventory, 1/1/22 46,800 Total Cost of Work in Process 312,000 Work in Process Inventory, 12/31/22 41,600 Cost of Goods Manufactured 213,200