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. 15.25 and final answers to 0 decimal places, e.g. 5,275.)

		Case A			Case B
Work in process 1/1/22		$enter a dollar amount	(a)		$13,330
Direct materials used		enter a dollar amount	(b)		$71,380
Direct labor		43,000			120,400
Manufacturing overhead applied		36,980			enter a dollar amount	(d)
Total manufacturing costs		125,259			enter a dollar amount	(e)
Total cost of work in process		173,290			enter a dollar amount	(f)
Work in process 12/31/22		enter a dollar amount	(c)		10,148
Cost of goods manufactured		165,378			enter a dollar amount	(g)