Exercise 20-04 Manufacturing cost data for Crane 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 0 decimal places, e.g. 5,275.) Case A Case B Direct materials used (a) $88,600 $ Direct labor 50,000 145,200 Manufacturing overhead applied 35,000 (d) Total manufacturing costs 146,650 (e) Work in process 1/1/20 (b) 20,000 Total cost of work in process 209,100 (f) Work in process 12/31/20 (c) 15,200 Cost of goods manufactured 194,900 (g)