Manufacturing cost data for Sandhill 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, eg. 15.25 and final answers to 0 decimal places, e.g. 5,275.) Case A Case B Work in process 1/1/22 54733 (a) $15,190 Direct materials used 52087 (b) $81,340 Direct labor 49,000 137,200 Manufacturing overhead applied 41,650 11620 (d) Total manufacturing costs 142,737 230160 (e) Total cost of work in process 197,470 245350 (f) Work in process 12/31/22 9016 (c) 11,564 Cost of goods manufactured 188,454 233786 (g)