Manufacturing cost data for Cullumber Company, which uses a job order cost system, are presented below. Indicate the missing amount. Assume that overhead is applied on the basis of direct labor cost and that the rate is the same for both cases. Case A Direct Materials Used Direct Labor 74,200 Case B $109.180 159,000 Manufacturing Overhead Applied 66,780 Total Manufacturing Costs 254,400 Work in Process Inventory, 1/1/22 47,700 Total Cost of Work in Process 318,000 Work in Process Inventory, 12/31/22 42,400 Cost of Goods Manufactured 217,300