Manufacturing cost data for Pharoah 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 labor cost and the rate is the same. (Round overhead rate to 2 decimal places, es 15.25 and final answers to decimal places, es 5,275) Case A Case B 50265 $ 13,950 Work in process 1/1/22 50085 Direct materials used (6) $ 74,700 126.000 Direct labor 45,000 36,000 74340 Idi Manufacturing overhead applied 131.085 275040 lo) Total manufacturing costs 181350 28390 Total cost of work in process 250 10.620 Work in process 12/31/22 27 173.070 Cost of goods manufactured