Manufacturing cost data for Sheffield Supply Co. 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.

Case A Case B Work in process 1/1/22 $ $17,050 Direct materials used (b) $91,300 Direct labor 55,000 154,000 Manufacturing overhead applied 44,000 (d) Total manufacturing costs 160,215 (e) Total cost of work in process 221,650 (f) Work in process 12/31/22 (c) 12,980 Cost of goods manufactured 211,530