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. 15.75 and final answers to 0 decimal places, e.g. 5,275.) Case A Case B Case Direct materials used $86,900 $74,050 Direct labor 58,000 144,000 Manufacturing overhead applied Total manufacturing costs Work in process 43,500 147,550 228,050 21,700 18,200 Total cost of work in process Work in process 12/31/17 Cost of goods manufactured 209,800 12,700 196,800 227,100 LINK TO TEXT LINK TO TEXT