Could someone please explain how to get H, I, J & K?

Exercise 15-4 Your answer is partially correct. Try again. 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 i o 0 decimal places, e.g. 5,275.) 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 Case A Case B Case C 70350 (a) $72,250 Direct materials used $84.200 Direct labor 50.000 (h) 145,200 87120 (d) Manufacturing overhead applied 30,000 (i) 316520 (e) Total manufacturing costs 150,350 216,250 61450 (b) Work in process 1/1/17 18,600 18,300 Total cost of work in process 211,800 335120 (f) 12600 (c) (k) Work in process 12/31/17 16.800 318120 (g) Cost of goods manufactured 199.200 230,000 Click if you would like to Show Work for this question: Open Show Work