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) $ 12,710 Direct materials used (b) $ 68,060 Direct labor 41,000 114,100 Manufacturing overhead applied 33,620 (d) Total manufacturing costs 119,433 le) Total cost of work in process 165,230 (f) Work in process 12/31/22 (c) 9,676 Cost of goods manufactured 157,686 (g)