Manufacturing cost data for Meneses 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.

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Case B Case C Case A Direct materials used Direct labor Manufacturing overhead applied Total manufacturing costs Work in process 1/1/12 Total cost of work in process Work in process 12/31/12 Cost of goods manufactured $ (a) $ 83,000 120,000 (d) (e) $ 63,150 (h) (i) 213,000 42,500 155,650 (b) 201,500 15,500 (f) 11,800 18,000 G) (k) (c) 192,300 222,000 (3)