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 O decimal places, e.g. 5,275.) Case A Direct materials used 61050 (a) Direct labor 58,000 Manufacturing overhead applied 34,800 Total manufacturing costs 153,850 Work in process 1/1/20 Total cost of work in process Case B $86,200 149,400 87840 (d) 25648 (e) 55750 (b) 17,500 209,600 273980 (f) Work in process 12/31/20 12800 (c) Cost of goods manufactured 196,800 14,100 259880 (g)