Manufacturing cost data for Sunland 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 Direct materials used $ (a) $93.900 $67,050 Direct labor 53,000 146,800 42,400 (d) Manufacturing overhead applied Total manufacturing costs 156.250 le) 221.400 Nork in process 1/1/22 (b) 17.700 18.900 Total cost of work in process 204,400 () Nork in process 12/31/22 c) 13,000 Cost of goods manufactured 198,700 (g) 225,500