Accessibility Mode Print Find Exercise 2-4 (Video) 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, e.g. 15.25 and final answers to 0 decimal places, e.g. 5,275.) Case A Case B Direct materials used 64,150 (a) $87,800 Direct labor Manufacturing overhead applied 52,000 36,400 145,600 101,920 (d) Total manufacturing costs 152,550 335,320 Work in process 1/1/20 55,750 (b) 21,400 Total cost of work in process 208,300 356,720 12,100 Work in process 12/31/20 12,200 (c) Cost of goods manufactured 196,100 Show Work is REQUIRED for this question:Open Show Work 344,620 Exercise 2-6 (Video) A job cost sheet of Sandoval Company is given below