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

Work in process 1/1/22 $enter a dollar amount (a) $15,500

Direct materials used enter a dollar amount (b) $83,000

Direct labor 50,000 140,000

Manufacturing overhead applied 42,500 enter a dollar amount (d)

Total manufacturing costs 145,650 enter a dollar amount (e)

Total cost of work in process 201,500 enter a dollar amount (f)

Work in process 12/31/22 enter a dollar amount (c) 11,800

Cost of goods manufactured 192,300 enter a dollar amount (g)