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 answers to decimal places. e. 5.275.) 15.25 and final Case A Direct materials used Case B $84.600 147,400 Direct labor 50,000 Manufacturing overhead applied 32.500 Total manufacturing costs 151.150 Work in process 1/1/20 17.900 Total cost of work in process 211.300 Work in process 12/31/20 16,700 Cost of goods manufactured 196.700