Manufacturing cost data for Crane 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 e.g. 15.25 and final answers to O decimal places, e.g. 5,275.) Case A Work in process 1/1/22 $ 44813 Case B $12,710 Direct materials used (b) $68,060 Direct labor 41,000 114,800 Manufacturing overhead applied 33,620 97580 (d) 119,433 225090 (e) (f) Total manufacturing costs Total cost of work in process 165,230 Work in process 12/31/22 Cost of goods manufactured 157,686 (c) 9,676