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, eg. 15.25 and final answers to O decimal places, eg. 5,275,) Case A Case B Case C $ (a) $91,700 $69,550 Direct materials used 56,000 148,500 Direct labor 44,800 Manufacturing overhead applied Total manufacturing costs Work in process 1/1/17 Total cost of work in process Work in process 12/31/17 Cost of goods manufactured 154,650 218,950 19,200 18,900 204,700 13,300 194,800 231,400