-/1 View Policies Current Attempt in Progress 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, eg. 15.25 and final answers to decimal places, eg 5,275) Case A Case B Direct materials used $ (a) $93,900 Direct labor 52,000 147,700 33,800 (d) 146,650 (e) Manufacturing overhead applied Total manufacturing costs Work in process 1/1/20 Total cost of work in process (b) 19,500 203.200 () Work in process 12/31/20 (c) 16,700 Cost of goods manufactured 194,300 (8)