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 $89,300 $73,050 (a) Direct materials used 63850 149,800 (h) Direct labor 50,000 (i) Manufacturing overhead applied (d) 40,000 119840 Total manufacturing costs (e) 153,850 218,850 Work in process 1/1/17 (b) 20,200 18,400 53050 Total cost of work in process (f) (j) 206,900 Work in process 12/31/17 (c) 15,000 (k) 9700 (g) Cost of goods manufactured 197,200 231,600