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		__________			$93,400
Direct labor		56,000			146,100
Manufacturing overhead applied		44,800			_____________
Total manufacturing costs		150,150			_____________
Work in process 1/1/20		__________			16,800
Total cost of work in process		205,900			______________
Work in process 12/31/20		_____________			15,400
Cost of goods manufactured		194,300			____________