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 O decimal places, e.g. 5,275.) Case A Case B Direct materials used $ (a) $93,600 Direct labor 54,000 146,500 Manufacturing overhead applied 32,400 (d) Total manufacturing costs 155,550 (e) Work in process 1/1/20 (b) 23,900 Total cost of work in process 205,300 (f) Work in process 12/31/20 (c) 16,600 Cost of goods manufactured 198,000 (g)