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 declmal places,e.g.1s.25 and final answers to O declmal places, e.9. 5,275.) Case A Case $92,500 143,200 Direct materials used Direct labor Manufacturing overhead applied Total manufacturing costs Work in process 1/1/20 Total cost of work in process Work in process 12/31/20 Cost of goods manufactured 54,000 40,500 52,650 17,500 211,300 16,200 197,900