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 cost and the rate is the same. (Round overhead rate to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 5,275.) Case A Case B Work in process 1/1/22 (a) $16,120 Direct materials used (b) $86,320 Direct labor 52,000 145,600 Manufacturing overhead applied 43.680 (d) Total manufacturing costs 151,476 (e) Total cost of work in process 209,560 (f) Work in process 12/31/22 (c) 12.272 Cost of goods manufactured 199.992 (g)