4 of 13 !!! -/1.23 E 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, e.g. 15.25 and final answers to O decimal places, e.g. 5,275.) Direct materials used Direct labor Manufacturing overhead applied Case A tA $ (a) 50,000 35,000 Total manufacturing costs 146,650 Work in process 1/1/20 Total cost of work in process 202.500 Work in process 12/31/20 Cost of goods manufactured 193.300 Case B $84,000 141,000 (d) (b) 15,600 (c) 11,900 (e) (f)