Current Attempt in Progress Manufacturing cost data for Marigold 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 O decimal places, es. 5,275.) Case A Case B Direct materials used $ (a) $ 86.200 58,000 Direct labor Manufacturing overhead applied 149,400 34,800 (d) Total manufacturing costs 153,850 le) Work in process 1/1/20 (b) 17.500 Total cost of work in process 209.600 10 Work in process 12/31/20 (c) 14,100 Cost of goods manufactured 196,800