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)		$90,100
Direct labor		60,000			146,100
Manufacturing overhead applied		39,000				(d)
Total manufacturing costs		154,750				(e)
Work in process 1/1/20			(b)		16,600
Total cost of work in process		207,900				(f)
Work in process 12/31/20			(c)		12,100
Cost of goods manufactured		198,200				(g)