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 places, e.g. 15.25 and final answers to O decimal places, e.g. 5,275.) Case A Case B Case C Direct materials used $83,000 $63,150 Direct labor 50,000 140,000 Manufacturing overhead applied 42,500 (d) Total manufacturing costs 145,650 213,000 Work in process 1/1/20 (b) 15,500 18,000 Total cost of work in process 201,500 Work in process 12/31/20 11,800 Cost of goods manufactured 192,300 222,000 Current Attempt in Progress In March, Stinson Company completes its only two jobs in process, Jobs 10 and 11. Job 10 cost $20,000 and Job 11 $30,000. On March 31, Job 10 is sold. Record the completion of the two jobs and the sale of Job 10. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Manufacturing Costs Work in Process Inventory Raw Materials Inventory Factory Labor Manufacturing Overhead Finished Goods Inventory Cost of Goods Sold Balance S Completion of Jobs: Job 10 Job 11 Balance Job sold: Job 10 Balance