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 C 55360 (a) $78,500 Case Direct materials used $72,500 Direct labour 50,200 120,700 (h) 35,140 84490 (d) Manufacturing overhead applied Total manufacturing costs 140,700 283690 (e) 217,000 (b) 16,200 23,000 Work in process 1/1/20 Total cost of work in process Work in process 12/31/20 217,100 (0 0) (c) 13,400 (k) Cost of goods manufactured 193,900 (9) 214,500