Manufacturing cost data for Ivanhoe 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 com and the rate is the same. (Round overhead rate to 2 decimal places, eg. 15.25 and final answers to 0 decimal places, eg. 5,275.) Case A Case B Work in process 1/1/22 $ (a) $16,740 Direct materials used (b) $89,640 Direct labor 54,000 151,200 Manufacturing overhead applied 45,900 (d) Total manufacturing costs 157,302 Total cost of work in process 217,620 (e) (f) Work in process 12/31/22 (c) 12,744 Cost of goods manufactured 207,684