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.) Case A Case B Work in process 1/1/22 $ (a) $16,430 Direct materials used (b) $87,980 Direct labor 53,000 148.400 Manufacturing overhead applied 45,580 (d) Total manufacturing costs 154,389 (e) Total cost of work in process 213,590 (f) Work in process 12/31/22 (c) 12,508 Cost of goods manufactured 203,838 (g)