V. Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below Case A Case B $ (a) S 83,000 50,000 140,000 Direct materials used Direct labor Manufacturing overhead applied 47,500 (d) Total manufacturing costs 145,650 (e) Work in process 1/1/20 Total cost of work in process 190,000 (f) Work in process 12/31/20 (c) 11,800 Cost of goods manufactured 171,000 (g) Instructions Indicate the missing amount for each letter. Assume that in all cases manufacturing overhead is applied on th (b) 15,500 basis of direct labor cost and the rate is the same. a. b. c. d. e. g