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 cost and the rate is the same. $($Round overhead rate to $2$ decimal places, e$.$g$.15\mathrm{.}25$ and final answers to $0$ decimal places, e$.$g$.5,275.)$

$\backslash$table$[[,$Case A$,$Case B$],[$Work in process $\frac{1}{1}\frac{?}{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,,$157,302,,,($e$)],[$Total cost of work in process,,$217,620,,,(f)$