Exercise 15-4 Your answer is partially correct. Try again. 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. Case A Case B Case C $72,000 Direct materials used 53373 (a) $88,800 Direct labor 148,000 56,700 (h) 45,927 Manufacturing overhead applied (d) (i) (e) Total manufacturing costs 156,000 222,000 55000 (b) Work in process 1/1/14 21,200 18,700 240700 G) Total cost of work in process 211,000 (f) 13900 (c) 8600 (k) 14,000 Work in process 12/31/14 Cost of goods manufactured 197,100 (g) 232,100 Click if you would like to show work for this question Open Show Work