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, eg. 15.25 and final answers to decimal places, eg,5,275.) Case A Case B Direct materials used (a) $89,500 Direct labor 60,000 142,400 Manufacturing overhead applied 45,000 (d) Total manufacturing costs 146,650 le) (b) 16,100 Work in process 1/1/20 Total cost of work in process 208,000 (f) (c) 16,900 Work in process 12/31/20 Cost of goods manufactured 193,500