Manufacturing cost data for Cullumber 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, eg. 15.25 and final answers to O decimal places, eg. 5,275.) Case A Case B $16,430 Work in process 1/1/22 59201 (a) Direct materials used 55809 (b) $87,980 Direct labor 53,000 148,400 Manufacturing overhead applied 45,580 118720 (d) Total manufacturing costs 154,389 355100 (e) Total cost of work in process 213,590 371530 (f) Work in process 12/31/22 9752 (c) Cost of goods manufactured 203,838 12,508 359022 (g)