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 Case B Direct materials used (a) $91,700 Direct labor 56,000 148,500 Manufacturing overhead applied 44,800 (d) Total manufacturing costs 154,650 (e) Work in process 1/1/20 (b) 19,200 Total cost of work in process 204,700 (f) Work in process 12/31/20 (c) 13,300 Cost of goods manufactured 194,800 (g)