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 thesame.

Case B Case C 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 70998 51,100 41,902d 88,100 129,900 h 106518 324518 19,900 344418j 12,900 k 331518 65,000 85165 69835 220,000 18,500 164,000 e 43 207,900 f 238 132 225,300 94,300 g