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 decimal places, eg. 5,275.) Case A Case B Case C (a) $ 90.200 $ 64,15 Direct materials used 51,000 147,700 Direct labor (d) 43,350 Manufacturing overhead applied (e) 214,00 150.950 Total manufacturing costs 17,600 18.5C (b) Work in process 11/22 in 207.800 Total cost of work in process a 14,500 Work in process 12/31/22 228.60 197.400 Cost of goods manufactured Case A Case B Case C materials used (a) $ 90,200 $ 64,150 abor 51.000 147.700 th) acturing overhead 43,350 (d) anufacturing costs 150,950 (e) 214,000 process 1/1/22 (b) 17,600 18,500 3st of work in process 207.800 6) 10) a process 12/31/22 (c) 14,500 (k) goods manufactured 197.400 228,600