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 labour cost and the rate is the same. Case A Case B Case C Direct materials used (a) $78,400 $72,700 Direct labour 50,000 120,500 (h) Manufacturing overhead applied 35,000 (d) (1) Total manufacturing costs 143,900 213,800 Work in process 1/1/20 (b) 15,800 23,000 Total cost of work in process 212,500 (0) 0) Work in process 12/31/20 C 12,200 Cost of goods manufactured 193,600 (9) 221,300