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, e.g. 15.25 and final answers to O decimal places, e.g. 5,275.) Work in process 1/1/22 $ Case A (a) Case B $19,840 Direct materials used (b) $106,240 Direct labor 64,000 179,200 Manufacturing overhead applied 54,400 (d) Total manufacturing costs 186,432 (e) Total cost of work in process 257,920 (f) Work in process 12/31/22 (c) 15,104 Cost of goods manufactured 246,144 (g)