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 0 decimal places, e.g. 5,275.) Case A Case B Direct materials used (a) $86,900 Direct labor 58,000 144,000 Manufacturing overhead applied 43,500 (d) Total manufacturing costs 147,550 (e) Work in process 1/1/20 (b) 21,700 Total cost of work in process 209,800 Work in process 12/31/20 (c) 12,700 Cost of goods manufactured 196,800 (3)