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 $ (a) $92,500 Direct labor 54,000 143,200 Manufacturing overhead applied 40,500 (d) Total manufacturing costs 152,650 (e) Work in process 1/1/20 (b) 17,500 Total cost of work in process 211,300 (f) Work in process 12/31/20 (c) 16,200 Cost of goods mar actured 197,900