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) $78,000 $72,500 $ Direct labour 50,000 120,000 (h) Manufacturing overhead applied 32,500 (d) (i) Total manufacturing costs 135,600 (e) 212,750 Work in process 1/1/20 (b) 15,500 23,000 Total cost of work in process 211,500 (f) 6) Work in process 12/31/20 (c) 11,800 (k) Cost of goods manufactured 193,200 (9) 212,000