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 A Case B Case C $78,800 $72,800 (h) 50,800 120,500 Direct materials used Direct labour Manufacturing overhead applied Total manufacturing costs (d) (1) 38,100 141,800 (e) 214,550 (b) 15,800 23,300 Work in process 1/1/20 0) Total cost of work in process 212,000 (c) 11,800 (k) Work in process 12/31/20 193,800 (9) 222,000 Cost of goods manufactured