Manufacturing cost data for Oriole 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 O decimal places, e.g. 5,275.) Case A Work in process 1/1/22 $ Case B $13,640 (a) Direct materials used (b) $73,040 Direct labor 44,000 123,200 Manufacturing overhead applied 37,400 (d) Total manufacturing costs 128,172 (e) Total cost of work in process 177,320 (f) EN English (United States)