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			Case C
Direct materials used		$enter a dollar amount	(a)		$84,000			$64,150
Direct labor		50,000			141,000			enter a dollar amount	(h)
Manufacturing overhead applied		35,000			enter a dollar amount	(d)		enter a dollar amount	(i)
Total manufacturing costs		146,650			enter a dollar amount	(e)		210,350
Work in process 1/1/17		enter a dollar amount	(b)		15,600			18,100
Total cost of work in process		202,500			enter a dollar amount	(f)		enter a dollar amount	(j)
Work in process 12/31/17		enter a dollar amount	(c)		11,900			enter a dollar amount	(k)
Cost of goods manufactured		193,300			enter a dollar amount	(g)		223,000