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. (Ro Case A Case B Direct materials used $ (a) $90,100 Direct labor 50,000 141.000 30,000 Manufacturing overhead applied (d) Total manufacturing costs 155.150 16,300 Work in process 1/1/20 (b) 211.900 ( Total cost of work in process (c) 16,000 Work in process 12/31/20 Cost of goods manufactured 196,100