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) $86,200 Direct labor 58,000 149,400 Manufacturing overhead applied 34,800 (d) Total manufacturing costs 153,850 (e) Work in process 1/1/20 (b) 17,500 Total cost of work in process 209,600 (f) Work in process 12/31/20 (c) 14,100 Cost of goods manufactured 196,800