Manufacturing cost data for Vaughn 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 O decimal places, e.g. 5,275.) Case A Case B Case C Direct materials used $ (a) $92,100 $63.150 Direct labor 54.000 149,000 Manufacturing overhead applied 45,900 (d) Total manufacturing costs 155,550 O 213,000 Work in process 1/1/20 (b) 20,400 18.900 Total cost of work in process 209,900 Work in process 12/31/20 14,500 Cost of goods manufactured 194,200 & 226,800