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 O decimal places, e.g. 5,275.) Case A Case B Direct materials used $ (a) $83,000 50,000 140,000 Direct labor 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 (0) Work in process 12/31/20 (c) 11,800 Cost of goods manufactured 192.300 (8) Crawford Corporation incurred the following transactions. 1 2 3 4 Purchased raw materials on account $ 46,300 Raw Materials of $ 36,000 were requisitioned to the factory. An analysis of the materials requisition slips indicated that 6,800 was classified as indirect materials. Factory labor costs incurred were $ 59.900, of which $ 51,000 pertained to factory wages payable and $ 8,900 pertained to employer payroll taxes payable. Time tickets indicated that $ 54,000 was direct labor and $ 5,900 was indirect labor. Manufacturing overhead costs incurred on account were $ 80,500. Depreciation on the company's office building was $8,100 Manufacturing overhead was applied at the rate of 150% of direct labor cost. Goods costing $ 88,000 were completed and transferred to finished goods Finished goods costing $ 75,000 to manufacture were sold on account for $ 103,000. 5 6. 7 8. 9. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not Indent manually) No. Account Titles and Explanation Debit Credit (1) (2) (5) (6) (7) (8) (9) (To record the sale) To record the cost of the sale