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 Direct materials used $ Direct labor Manufacturing overhead applied 52,000 39,000 Case B $86,200 144,800 (d) Total manufacturing costs 156,550 (e) Work in process 1/1/20 (b) 23,100 Total cost of work in process 203,700 Work in process 12/31/20 (f) (c) 15,400 Cost of goods manufactured 199,000 eTextbook and Media Save for Later Attempts: 0 of 3 used Submit