Manufacturing cost data for Pena 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. Case A Case B Case C Direct materials used a $ $ 83,000 $ 63,150 Direct labor 50,000 120,000 h Manufacturing overhead applied 42,500 d i Total manufacturing costs 155,650 e 213,000 Work in process 1/1/10 b 15,500 18,000 Total cost of work in process 201,500 f j Work in process 12/31/10 c 11,800 k Cost of goods manufactured 192,300 g 222,000