Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below.

Analyze costs of manufacturing and determine missing amounts.

	Case A		Case B
Direct materials used	$(a)		$83,000
Direct labor	50,000		140,000
Manufacturing overhead applied	42,500		(d)
Total manufacturing costs	145,650		(e)
Work in process 1/1/20	(b)		15,500
Total cost of work in process	201,500		(f)
Work in process 12/31/20	(c)		11,800
Cost of goods manufactured	192,300		(g)

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. Please clearly explain each one.