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 O decimal places, e.g. 5,275.) Case A Direct materials used (a) Direct labor 52,000 Manufacturing overhead applied 41,600 Total manufacturing costs 146,950 Work in process 1/1/20 Total cost of work in process 203,700 Work in process 12/31/20 Cost of goods manufactured 196,800 Case B $87,700 147,400 (d) (e) (b) 25,100 (c) 15,500 (f) (g)