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.) Direct materials used $ Direct labor Case A (a) 52,000 39,000 Manufacturing overhead applied Total manufacturing costs 156,550 Work in process 1/1/20 Total cost of work in process 203,700 Work in process 12/31/20 Cost of goods manufactured 199,000 Case B $86,200 144,800 (d) (e) (b) 23,100 (c) 15,400 (f) (g)