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 $92,500 $65,650 (a) Direct materials used 58,150 Direct labor 143,200 (h) 54,000 (i) (d) Manufacturing overhead applied 40,500 152,650 Total manufacturing costs (e) 230,150 (b) 18,100 Work in process 1/1/17 17,500 Total cost of work in process (f) 211,300 (c) (k) Work in process 12/31/17 16,200 (g) 229,800 Cost of goods manufactured 197,900 eTextbook and Media Attempts: 3 of 7 used