Manufacturing cost data for Oreo Company which uses a job order cost system, are presented below.

Indicate the missing amount for each letter. Assume 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).

	Case A	Case B
Direct materials used	(a)	88,600
Direct labor	50,000	145,200
Manufacturing overhead applied	35,000	(d)
Total manufacturing costs	146,650	(e)
Work in process 1/1/20	(b)	20,000
Total cost of work in process	209,100	(f)
Work in process 12/31/20	(c)	15,200
Cost of goods manufactured	194,900	(g)

Please clearly explain and label each one