Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below. Case A Case B Direct materials used $ (a) $ 83,000 Direct labor 50,000 140,000 Manufacturing overhead applied 42,500 (d) Total manufacturing costs 145,650 (e) Work in process 1/1/20 (b) 15,500 Total cost of work in process 201,500 (f) Work in process 12/31/20 (c) 11,800 Cost of goods manufactured 192,300 (g)