Manufacturing cost data for Wildhorse 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 cos 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 Work in process 1/1/22 (a) $20,150 Direct materials used (b) $107,900 Direct labor 65,000 182,000 Manufacturing overhead applied 52,000 (d) Total manufacturing costs 189,345 (e) Total cost of work in process 261,950 (f) Work in process 12/31/22 (c) 15,340 Cost of goods manufactured 249,990 (g)