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) $78,700 $73,300 Direct labour 50,100 120,900 (h) Manufacturing overhead applied 37,575 (d) Total manufacturing costs 142,700 (e) 222,050 Work in process 1/1/20 (b) 16,500 23,700 Total cost of work in process 220,700 0) Work in process 12/31/20 (c) 12,000 (k) Cost of goods manufactured 193,300 (9) 217,400