Manufacturing cost data for Orlando 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 Direct materials used $ (a) $91,800 Direct labor 60,000 144,800 Manufacturing overhead applied 36,000 (d) Total manufacturing costs 151,450 (e) Work in process 1/1/20 (b) 22,100 Total cost of work in process 207,900 (f) Work in process 12/31/20 (c) 14,100 Cost of goods manufactured 198,600 09