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 0 decimal places, e.g. 5,275.)

		Case A			Case B
Direct materials used		$enter a dollar amount	(a)		$88,000
Direct labor		58,000			150,700
Manufacturing overhead applied		46,400			enter a dollar amount	(d)
Total manufacturing costs		147,950			enter a dollar amount	(e)
Work in process 1/1/20		enter a dollar amount	(b)		18,300
Total cost of work in process		204,800			enter a dollar amount	(f)
Work in process 12/31/20		enter a dollar amount	(c)		13,400
Cost of goods manufactured		193,500			enter a dollar amount	(g)