Manufacturing cost data for Waterway 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 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 Case C Direct materials used (a) $ 93,500 $63,150 $ Direct labor 57,000 150,900 (h) Manufacturing overhead applied 45,600 (d) (i) Total manufacturing costs 154,450 (e) 213,000 Work in process 1/1/17 (b) 16,500 18,300 Total cost of work in process 204,600 (f) (j) Work in process 12/31/17 (c) 13,100 (k) Cost of goods manufactured 198,700 g) 229,900