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
Direct materials used		$enter a dollar amount	(a)		$87,700
Direct labor		52,000			147,400
Manufacturing overhead applied		41,600			enter a dollar amount	(d)
Total manufacturing costs		146,950			enter a dollar amount	(e)
Work in process 1/1/20		enter a dollar amount	(b)		25,100
Total cost of work in process		203,700			enter a dollar amount	(f)
Work in process 12/31/20		enter a dollar amount	(c)		15,500
Cost of goods manufactured		196,800			enter a dollar amount	(g)