middle column is wrong. even one in grey box

(Part Manufacturing cost data for Swifty 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 final answers to o decimal places, e.g. 5,275.) (Part Case A Case B Case C Direct materials used study 48450 (a) $90,300 $64,150 Direct labor 54,000 143,400 81000 (h) Manufacturing overhead applied 45,900 121800 (d) 68850 (0) Total manufacturing costs 148,350 355500|| (e) 214,000 M Work in process 1/1/17 59250 (b) 15,600 18,100 Total cost of work in process 207,600 371100|| (f) 2321001 0 Work in process 12/31/17 107001 (c) 16,600 7400 (k) Cost of goods manufactured 196,900 354500|| (9) 224,700 Click if you would like to Show Work for this question: Open Show Work LINK TO TEXT LINK TO TEXT VIDEO: SIMILAR EXERCISE