please fill the empty and the red one

Manufacturing cost data for Orlando 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 C Case A Case B 64150 (a) Direct materials used $87,800 $71,050 Direct labor 52,000 145,600 84065.93 (h) 68934.06 (i) 224,050 Manufacturing overhead applied Total manufacturing costs Work in process 1/1/17 Total cost of work in process Work in process 12/31/17 Cost of goods manufactured 36,400 152,550 21,400 19,100 55750 (b) 208,300 2431 12200 (c) 12,100 15650 (k) 196,100 227,500