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 ploos, es 15.25 and final answers to decimal places, s. 5,275) Case A Case B Case C Direct materials used 75,150 (a) $90,100 $72,950 Direct labor 50,000 141,000 Manufacturing overhead applied 30,000 Total manufacturing costs 155.150 213,750 Work in process 1/1/17 56.750 (6) 16,300 19,100 Total cost of work in process 211,900 Work in process 12/31/17 15.800 (0 16.000 Cost of goods manufactured 196,100 228,000