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.

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Case A Case B Case C Direct materials used (a) $87,700 $69,450 Direct labor 52,000 147,400 co Manufacturing overhead applied 41,600 Total manufacturing costs 146,950 211,650 Work in process 1/1/17 (b) 25,100 18,700 Total cost of work in process 203,700 Work in process 12/31/17 (c) 15,500 Cost of goods manufactured 196,800 (9) 223,800