Manufacturing cost data for Sunland 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. Case A Direct Materials Used Direct Labor 81,200 Manufacturing Overhead Applied 73,080 Total Manufacturing Costs 278,400 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 B $119,480 174,000 52,200 348,000 46,400 237,800