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.)

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) $89,300 Direct labor 50,000 149,800 Manufacturing overhead applied 40,000 (d) Total manufacturing costs 153,850 (e) Work in process 1/1/20 (b) 20,200 Total cost of work in process 206,900 (f) Work in process 12/31/20 (c) 15,000 Cost of goods manufactured 197,200 (g)