Manufacturing cost data for Swifty 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, e.g. 15.25 and final answers to 0 decimal places, e.g. 5,275.) Case A Case B Direct materials used $ $92,000 Direct labor 52,000 146,900 Manufacturing overhead applied 31,200 Total manufacturing costs 146,950 Work in process 1/1/20 19,400 Total cost of work in process 208,900 Work in process 12/31/20 16,900 Cost of goods manufactured 193,900