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 $2$ dedmal places, eg$.15\mathrm{.}25$ and final answers to $0$ decinal places, es$.5,275.)$

$\backslash$table$[[,$Case A$,$ase B$],[$Work in process $\frac{1}{1}\frac{?}{27},$$$,,($a$),$$$15,500,],[$Direct materials used,,,$($b$),$$$83,000,],[$Direct labor,,$50,000,,140,000,],[$Manufacturing overhead applied,,$42,500,,,($d$)],[$Total manufacturing costs,,$145,650,,,($e$)],[$Total cost of work in process,,$201,500,,,($f$)],[$Work in process $\frac{12}{31}\frac{?}{27},,,($c$),11,800,],[$Cost of goods manufactured,,$192,300,,,$a$)]]$