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, e.g. 15.25 and final answers to 0 decimal places, e.g. 5,275.) Case A Case B Work in process 1/1/22 $ 63669 (a) ( $17,670 Direct materials used 61161 (b) $94,620 Direct labor 57,000 159,600 Manufacturing overhead applied 47,880 135660 (d) ) Total manufacturing costs 166,041 389880 (e) Total cost of work in process 229,710 407550 (f) Work in process 12/31/22 10488 (c) 13,452 Cost of goods manufactured 219,222 394098 (g)