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		$enter a dollar amount	(a)		$93,600
Direct labor		54,000			146,500
Manufacturing overhead applied		32,400			enter a dollar amount	(d)
Total manufacturing costs		155,550			enter a dollar amount	(e)
Work in process 1/1/20		enter a dollar amount	(b)		23,900
Total cost of work in process		205,300			enter a dollar amount	(f)
Work in process 12/31/20		enter a dollar amount	(c)		16,600
Cost of goods manufactured		198,000			enter a dollar amount	(g)