Exercise 14-4 Manufacturing cost data for Bramble 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, e.g. 5,275.) Case A Case B Case C Direct materials used (a) $86,400 $64,150 $ Direct labor 51,000 143,000 (h) Manufacturing overhead applied 43,350 (d) 0 Total manufacturing costs 150,250 (e) 214,000 Work in process 1/1/17 (b) 21,200 18,800 Total cost of work in process 204,900 (f) 6) Work in process 12/31/17 (c) 14,800 (k) Cost of goods manufactured 197,100 (9) 224,000