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 B Case C Case A $ Direct materials used (a) $78,900 $73,500 50,500 120,600 (h) 32,825 (d) (1) 141,200 (e) 222,000 Direct labour 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 (b) 15,700 23,300 218,600 (f) 6) (c) 16,500 (k) 194,100 (9) 213,400