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, ey. 15.25 and final answers to decimal places, eg, 5,275.) Case A Case B Direct materials used (a) $93,600 Direct labor 54,000 146,500 Manufacturing overhead applied 32,400 (d) Total manufacturing costs 155,550 (e) (b) 23.900 Work in process 1/1/20 Total cost of work in process Work in process 12/31/20 205,300 (f) (c) 16,600 Cost of goods manufactured 198,000 (8) Current Attempt in Progress During the first quarter, Francum Company incurs the following direct labor costs: January $47.400, February $59,700, and March $69.900. For each month, prepare the entry to assign overhead to production using a predetermined rate of 70% of direct labor cost. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Jan. 31 V Feb. 28 Mar 31