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 l and the rate is the same. (Round overhead rate to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 5,275.) Work in process 1/1/22 Direct materials used Case A 38750 (a) Case B $16,120 60000 (b) $86,320 52,000 145,600 (d) 151,476 231500 (e) 369970 (f) Direct labor Manufacturing overhead applied 43,680 Total manufacturing costs Total cost of work in process 209,560 Work in process 12/31/22 Cost of goods manufactured 199,992 (c) 12,272 357770