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 57290 (a) $78,100 $73,300 $ Direct labour 50,300 120,300 84000 (h) Manufacturing overhead applied 35,210 84210 (d) 58800 (0) Total manufacturing costs 142,800 282610 (e) 216,100 Work in process 1/1/20 72300 (b) 16,000 23,600 Total cost of work in process 215,100 298610 (6) 239700 () Work in process 12/31/20 21900 (c) 21,100 27300 (K) Cost of goods manufactured 193,200 277510 (9) 212,400