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	Case C
Direct materials used	$ 61,650	(a)	$84,000	$64,150
Direct labor	50,000	141,000		(h)
Manufacturing overhead applied	35,000		(d)		(i)
Total manufacturing costs	146,650		(e)	210,350
Work in process 1/1/17	55850	(b)	15,600	18,100
Total cost of work in process	202,500		(f)	228,450	(j)
Work in process 12/31/17	9200	(c)	11,900	5450	(k)
Cost of goods manufactured	193,300		(g)	223,000