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)		$90,100
Direct labor		60,000			146,100
Manufacturing overhead applied		39,000			enter a dollar amount	(d)
Total manufacturing costs		154,750			enter a dollar amount	(e)
Work in process 1/1/20		enter a dollar amount	(b)		16,600
Total cost of work in process		207,900			enter a dollar amount	(f)
Work in process 12/31/20		enter a dollar amount	(c)		12,100
Cost of goods manufactured		198,200			enter a dollar amount	(g)