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 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
Work in process 1/1/22		$enter a dollar amount	(a)		$18,910
Direct materials used		enter a dollar amount	(b)		$101,260
Direct labor		61,000			170,800
Manufacturing overhead applied		50,020			enter a dollar amount	(d)
Total manufacturing costs		177,693			enter a dollar amount	(e)
Total cost of work in process		245,830			enter a dollar amount	(f)
Work in process 12/31/22		enter a dollar amount	(c)		14,396
Cost of goods manufactured		234,606			enter a dollar amount	(g)