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, es 15.25 and final answers to decimal places, eg 5,275.) Case A Case B Direct materials used $ (a) $ 90,100 Direct labor 60,000 146.100 Manufacturing overhead applied 39,000 {d) Total manufacturing costs 154,750 (e) (b) 16,600 Work in process 1/1/20 207.900 Total cost of work in process (c) 12, 100 Work in process 12/31/20 198.200 Cost of goods manufactured