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 B $92,500 143,200 (d) (e) (b) 17,500 (f) (c) 16,200 Case A Direct materials used (a) Direct labor 54,000 Manufacturing overhead applied 40.500 Total manufacturing costs 152,650 Work in process 1/1/20 Total cost of work in process 211.300 Work in process 12/31/20 Cost of goods manufactured 197,900 (g)