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) $ 19,530 Direct materials used (b) $ 104,580 Direct labor 63,000 176,400 Manufacturing overhead applied 54,180 (d) Total manufacturing costs 183,519 (e) Total cost of work in process 253,890 (f) Work in process 12/31/22 (c) 14,868 Cost of goods manufactured 242,298