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, eg. 5,275.) Case A Direct materials used 61650 (a) Direct labor 50,000 Manufacturing overhead applied 35,000 Total manufacturing costs 146,650 Work in process 1/1/20 Total cost of work in process Case B $84,000 141,000 112800 (d) 337800 (e) 55850 (b) 15,600 202,500 353400 (f) 9200 (c) 11,900 Work in process 12/31/20 Cost of goods manufactured 193,300 341500 (g)