On November 30, 2022, there was a fire in the factory of Wildhorse Manufacturing Limited, where you work as the controller. The work in process inventory was completely destroyed, but both the materials and finished goods inventories were undamaged. Wildhorse uses normal job-order costing and its fiscal year end is December 31. Selected information for the periods ended October 31, 2022, and November 30, 2022, follows: October 31, 2022 November 30, 2022 Supplies (including both direct and indirect materials) $80,050 $74,150 Work in process inventory 59,675 ? Finished goods inventory 59,700 63,000 Cost of goods sold (year to date) 570,000 665,300 Accounts payable (relates to materials purchased only) 18,860 54,120 Manufacturing overhead incurred (year to date) 130,100 172,800 Manufacturing overhead applied 129,300 ? Other information for November 2022: Cash payments to suppliers $59,700 Payroll (including $15,470 indirect) 84,100 Indirect materials used 5,860 Over-applied overhead (during November only) 2.810 Calculate the normal cost of the work in process inventory lost during the fire. Cost of the work in process inventory $ Manufacturing cost data for Cullumber 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 labour cost and the rate is the same. Case A Case B Case C rect materials used $ (a) $78,900 $73,500 rect labour 50.500 120,600 anufacturing overhead applied 32,825 (d) ) tal manufacturing costs 141,200 (e) 222.000 ork in process 1/1/22 (b) 15,700 23,300 tal cost of work in process 218,600 (f) ork in process 12/31/22 (c) 16.500 ist of goods manufactured 194,100 213,400