Exercise 20-04 Your answer is partially correct. Try again. Manufacturing cost data for Sunland 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 60850 (a) $93,900 Direct labor 52,000 147,700 X Manufacturing overhead applied 33,800 (d) X Total manufacturing costs 146,650 (e) Work in process 1/1/20 56550 (6) 19,500 Total cost of work in process 203,200 (0) Work in process 12/31/20 8900 (c) 16,700 Cost of goods manufactured 194,300 (9) Click if you would like to Show Work for this question: Open Show Work