E2-4 Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below. Direct materials used Direct labor Manufacturing overhead applied Total manufacturing costs Work in process 1/1/14 Total cost of work in process Work in process 12/31/14 Cost of goods manufactured Case A $ (a) 50,000 42,500 145,650 (b) 201,500 192,300 Case B $ 83,000 140,000 (d) (e) 15,500 (f) 11,800 Case C $ 63,150 (h) (i) 213,000 18,000 (j) (k) 222,000 Instructions Indicate the missing amount for each letter. Assume that in all cases manufacturing over- head is applied on the basis of direct labor cost and the rate is the same