Manufacturing cost data for Marigold 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, eg. 15.25 and final answers to decimal places, eg. 5,275.) Case A Case B Direct materials used 51750 (a) $ 86,500 Direct labor 56,000 142,700 Manufacturing overhead applied 42,000 85620 (d) Total manufacturing costs 149.750 314820 (e) Work in process 1/1/20 57750 (b) 25,200 Total cost of work in process 207,500 (1) Work in process 12/31/20 id 13,800 Cost of goods manufactured 199,300 (8)