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 A Case B $ $ Direct materials used $93,900 (a) 52.000 147,700 Direct labor Manufacturing overhead applied 33,800 (d) (e) 146,650 Total manufacturing costs (b) 19,500 Work in process 1/1/20 203,200 Total cost of work in process (f) (c) 16,700 Work in process 12/31/20 Cost of goods manufactured 194,300 Save for Later