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 O decimal places, es 5.275) Case A Case B Work in process 1/1/22 $14,570 Direct materials used (b) $78.020 Direct labor 47.000 131,600 Manufacturing overhead applied 39480 (d) Total manufacturing costs 136911 Total cost of work in process 189410 Work in process 12/31/22 11.092