Manufacturing cost data for Sheridan Company, which uses a job order cost system, are presented below.

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) $85,400 $64.150 51.000 146,700 ws 43,350 (d) 00 148,050 le) Direct materials used Direct labor Manufacturing overhead applied Total manufacturing costs Work in process 1/1/20 Total cost of work in process Work in process 12/31/20 Cost of goods manufactured 214,000 (b) 18,400 18,300 207,100 ( 10 12,300 (k) 196,500 231,300