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 O decimal places, e.g. 5,275.) Case A Case B Case C $ (a) $86,900 $74,050 Direct materials used 46050 Direct labor 58,000 144,000 43,500 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 147,550 228,050 2,250 (b) 21,700 18,200 209,800 12,700 13,000 () 196,800 227,100