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 allcases 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 Case C $86,200 $68,150 Direct materials used (a) $ (h) Direct labor 52,000 144,800 Manufacturing overhead applied 39,000 (d) (i) Total manufacturing costs (e) 156,550 216,900 (b) Work in process 1/1/17 23,100 18,400 Total cost of work in process (f) 203,700 (c) (k) Work in process 12/31/17 15,400 199,000 Cost of goods manufactured (g. 224,800