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 Case B (a) $86,500 56,000 142,700 Direct materials used Direct labor Manufacturing overhead applied 42,000 Total manufacturing costs 149,750 Work in process 1/1/20 Total cost of work in process 207,500 Work in process 12/31/20 Cost of goods manufactured 199,300 (d) (e) (b) 25,200 (f) (c) 13,800