Manufacturing cost data for Sheridan Company, which uses a job order cost system, are presented bolow. 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, es. 15.25 and final answers to 0 decimal places, es. 5,275.) Work in process 1/1/22 Direct materials used (a) $17,670 Direct labor (b) $94,620 Manufacturing overhead applied 57,000 159,600 47.880 (d) Total manufacturing costs: 166,041 Total cost of work in process. 229,710 (e) Work in process 12/31/22 (c) 13,452 Cost of goods manufactured 219,222 (g)