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 decim 5,275.) Case A Case B Direct materials used $84,200 70350 (a) 50,000 Direct labor 145,200 Manufacturing overhead applied 30,000 150,350 Total manufacturing costs (e) 18,600 Work in process 1/1/20 Total cost of work in process 61450 (b) 211,800 12600 (C) 199,200 Work in process 12/31/20 16,800 Cost of goods manufactured (8)