Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below.

Instructions

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 A Case B Case C $ (a) $ 83,000 140,000 (d) (e) 15,500 (f) 11,800 (g) $ 63,150 (h) (i) 213,000 18,000 (j) (k) 222,000 Direct materials used Direct labor 50,000 42,500 Manufacturing overhead applied Total manufacturing costs Work in process 1/1/17 Total cost of work in process Work in process 12/31/17 Cost of goods manufactured 145,650 (b) 201,500 (c) 192,300