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 $89.000 $64.150 Direct labor 60,000 142,300 (h) Manufacturing overhead 48,000 (d) (0) applied Total manufacturing 155,250 (e) 214,000 costs Work in process (b) 21,800 19.100 1/1/20 Total cost of work in 211,100 (f) process Work in process 12,500 (K) 12/31/20 Cost of goods 195,900 (g) 228,600 manufactured eTextbook and Media Save for Later Attempts: 0 of 3 used Submit