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.

Case A B C Direct Material used A=????? B=89,400 C=65,000 Direct Labor A=55,900 B=146,100 C=????? Manufacturing overhead applied A=46,956 B=122,724 C=????? Total Manufacturing costs A=155,400 B=358,224 C=214,700 Work in process 1/1/12 A=53,300 B=17,500 C=18,500 Total cost of work in process A=208,700 B=375,724 C=?????? Work in process 12/31/12 A=14,900 B=16,200 C=?????? Costs of goods manufactured A=193,800 B=359,524 C=224,300 I need help with the question marks (?). Anything you can help me with would be greatly appreciated.