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 Case C Direct materials used $84,600 $69,950 50,000 32,500 151,150 Direct labor Manufacturing overhead applied Total manufacturing costs Work in process 1/1/127 Total cost of work in process Work in process 12/31/17 Cost of goods manufactured 147,400 220,100 17,900 18,500 211,300 16,700 196,700 227,700 Case A Case B Case C Direct materials used $84,600 $69,950 50,000 32,500 151,150 Direct labor Manufacturing overhead applied Total manufacturing costs Work in process 1/1/127 Total cost of work in process Work in process 12/31/17 Cost of goods manufactured 147,400 220,100 17,900 18,500 211,300 16,700 196,700 227,700