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)		$84,600
Direct labor		50,000			147,400
Manufacturing overhead applied		32,500			enter a dollar amount	(d)
Total manufacturing costs		151,150			enter a dollar amount	(e)
Work in process 1/1/20		enter a dollar amount	(b)		17,900
Total cost of work in process		211,300			enter a dollar amount	(f)
Work in process 12/31/20		enter a dollar amount	(c)		16,700
Cost of goods manufactured		196,700			enter a dollar amount	(g)