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 0 decimal places, eg. 5.275) Case A Case B Direct materials used (a) $91,700 Direct labor 56,000 148,500 Manufacturing overhead applied 44,800 Case C $69,550 (N) 10 Total manufacturing 154,650 218,950 costs Work in process (b) 19,200 1/1/17 18.900 Total cost of work 204,700 00 in process Work in process 12/31/17 Cost of goods manufactured 13,300 00 194,800 231,400