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, eg. 15.25 and final answers to O decimal places, eg.5,275.) Direct materials used $90,100 $72,950 Direct labor 141,000 th) ti0 Manufacturing overhead applied Total manufacturing costs Work in process 1/1/17 Total cost of work in process Work in process 12/31/17 Cost of goods manufactured 155,150 lel 213,750 b) 16,300 19,100 211,900 16,000 196,100 228,000