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 $73,000 $ Direct labour 50,400 120,800 (h) Manufacturing overhead applied 37,800 (1) Total manufacturing costs 140,900 214,750 Work in process 1/1/20 (b) 15,900 23,600 Total cost of work in process 221,500 (f) (1) Work in process 12/31/20 (c) 20,900 (k) Cost of goods manufactured 193,600 (9) 215,300