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 $ (a) $88,600 Direct labor 50,000 145,200 Manufacturing overhead applied 35,000 Total manufacturing costs 146,650 Work in process 1/1/20 (b) 20,000 Total cost of work in process 209,100 E. Work in process 12/31/20 15,200 Cost of goods manufactured 194,900 e Textbook and Media