Manufacturing cost data for Sheridan Company, which uses a job order cost system, are presented below: Indicate the missing amount. Assume that overhead is applied on the basis of direct labor cost and that the rate is the same for both cases. Direct Materials Used Direct Labor Manufacturing Overhead Applied Total Manufacturing Costs Work in Process Inventory, 1/1/22 Total Cost of Work in Process Work in Process Inventory, 12/31/22 Cost of Goods Manufactured Case A +A $ Case B $117,420 79,800 171,000 71,820 273,600 342,000 233,700 51,300 45,600