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 decimal places, eg. 5,275.) Case A $ (a) Case B $86,200 149,400 58,000 34,800 (d) Direct materials used Direct labor Manufacturing overhead applied Total manufacturing costs Work in process 1/1/20 Total cost of work in process Work in process 12/31/20 153,850 (e) (b) 17.500 209,600 () (c) 14,100 Cost of goods manufactured 196,800 e Textbook and Media