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 O decimal places, es 5.275) Case A Case B Direct materials $89.500 used Case C $ (a) $65.450 Direct labor 60,000 142.400 (h) 45,000 (d) Manufacturing overhead applied Total manufacturing 146,650 fe) 215.950 costs () 16.100 18 600 Work in process 1/11/17 Total cost of work in process 17 0 208.000 d 16.900 Work in process 12/31/17 Cost of goods manufactured 230.200 193.500