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, ex 15.25 and final answers to decimal places, 3.5,275) Case A Case B (a) $92,100 Direct materials used Direct labor Manufacturing overhead applied 58,000 150,900 37.700 (d) Total manufacturing costs 148,550 le) Work in process 1/1/20 (b) 19.000 Total cost of work in process 208,200 Direct labor 58,000 150,900 Manufacturing overhead applied 37.700 (d) Total manufacturing costs 148,550 (e) Work in process 1/1/20 (b) 19.000 Total cost of work in process 208,200 (0) Work in process 12/31/20 (c) 16,800 Cost of goods manufactured 197,700