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			Case C
Direct materials used		$enter a dollar amoun	(a)		$84,000			$64,150
Direct labor		51,000			141,000			enter a dollar amoun	(h)
Manufacturing overhead applied		40,800			enter a dollar amoun	(d)		enter a dollar amoun	(i)
Total manufacturing costs		146,650			enter a dollar amoun	(e)		214,000
Work in process 1/1/22		enter a dollar amoun	(b)		15,600			18,100
Total cost of work in process		202,500			enter a dollar amoun	(f)		enter a dollar amoun	(j)
Work in process 12/31/22		enter a dollar amoun	(c)		11,900			enter a dollar amoun	(k)
Cost of goods manufactured		193,300			enter a dollar amoun	(g)		223,000