Manufacturing cost data for Sheridan 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 O decimal places, e.g. 5,275.) Case A Case B Work in process 1/1/22 (a) $14,260 Direct materials used (b) $76,360 Direct labor 46,000 128,800 Manufacturing overhead applied 37,720 (d) Total manufacturing costs 133,998 (e) Total cost of work in process 185,380 (f) Work in process 12/31/22 (c) 10,856 Cost of goods manufactured 176,916