Question 14 Manufacturing cost data for Pena 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 Care Direct materials used $78,800 $72,800 Direct labour 50,800 120,500 (h) Manufacturing overhead applied 38,100 (d) (0) Total manufacturing costs 141,800 214,550 Work in process 1/1/20 (b) 15,800 23,300 212,000 Total cost of work in process (1) (1) (c) Work in process 12/31/20 11.800 (k) 193,800 (0) Cost of goods manufactured 222,000