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, eg. 5,275.) Case A Case B Case Direct materials used $ (a) $91,900 Direct labor 58,000 142,300 Manufacturing overhead applied 49,300 (d) Total manufacturing costs 148,250 (e) Work in process 1/1/22 (b) 16,500 Total cost of work in process 204,200 (f) Work in process 12/31/22 (c) 15,700 Cost of goods manufactured 195.100 (8)