Manufacturing cost data for Crane Company, which uses a job order cost system are presented belowe 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 $129,780 Direct Materials Used Direct Labor Manufacturing Overhead Applied 88.200 189.000 79.390 Total Manufacturing Costs 302.400 Work in Process Inventory, 1/1/22 56700 Total Cost of Work in Process 378.000 Work in Process inventory, 12/31/22 50.400 Cost of Goods Manufactured 258.300