Current Attempt in Progress Manufacturing cost data for Pharoah 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 O decimal places, eg. 5,275.) Work in process 1/1/22 Case A (a) Case B $13,950 Direct materials used (b) $74,700 Direct labor 45,000 126,000 Manufacturing overhead applied 36,000 (d) Total manufacturing costs 131,085 (e) Total cost of work in process 181,350 (f) Work in process 12/31/22 (c) 10,620 Cost of goods manufactured 173,070 (8)