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, eg5.275.) Case B $93.900 Direct materials used 52.000 147.700 Direct labor 33.800 Manufacturing overhead applied 146,650 Total manufacturing costs Work in process 1/1/20 Total cost of work in process 203 200 Work in process 12/31/20 194.300