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 $84,300 $63,150 Direct labor 60,000 144,200 2 Manufacturing overhead applied 51,000 Total manufacturing costs 149,750 213,000 Work in process 1/1/20 18,900 18,500 Total cost of work in process 207,300 Work in process 12/31/20 (c) 12,200 Cost of goods manufactured 198,200 227,000 e Textbook and Media