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 labour cost and the rate is the same. Case A Case B Case Direct materials used $ 47750 (a) $79,000 Direct labour 51,000 120,400 Manufacturing overhead applied 38,250 (d) Total manufacturing costs 137,800 (e) Work in process 1/1/22 (b) 15,900 Total cost of work in process 213,900 (f) Work in process 12/31/22 (c) 20,800 Cost of goods manufactured 193,200 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 labour cost and the rate is the same. Case A Case B Case C ials used $ 47750 (a) $79,000 $72.900 51,000 120,400 (h) ng overhead applied 38,250 (d) (i) cturing costs 137,800 (e) 221,650 ess 1/1/22 (b) 15,900 23,900 Nork in process 213,900 (f) (i) ess 12/31/22 (c) 20,800 (k) s manufactured 193,200 (g) 215,900