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 rote to 2 decimal places, c.8. 15.25 and final answers to O decimal places, eg. 5,275) Case A Case B Work in process 1/1/22 (a) $18,600 (b) $99,600 Direct materials used Direct labor 60,000 168,000 Manufacturing overhead applied 48,000 (d) Total manufacturing costs 174,780 (e) Total cost of work in process 241,800 (0) Work in process 12/31/22 (c) 14,160 Cost of goods manufactured 230,760 (8)