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 decimal places, e.g. 5,275.) Case A Case B $86,500 (a) 56,000 142,700 42.000 (d) Direct materials used Direct labor Manufacturing overhead applied Total manufacturing costs Work in process 1/1/20 Total cost of work in process I Work in process 12/31/20 149,750 le) (b) 25,200 207,500 (c) 13,800 Cost of goods manufactured 199,300