I need help figuring out the two I got incorrect in Case C

Exercise 15-4 .Your answer is partially correct. Try again. Manufacturing cost data for Or1ando 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 re to 0 decimal places, e.g. 5,275. ) Case A Case B Case 0 Direct materials used .- (a) $84,000 $64,150 X Direct labor 50,000 141,000 33939 I (h) I X Manufacturing overhead applied 35,000 (d) 59711 I (i) Total manufacturing costs 146,650 323700 (B) 210,350 Is I work in process 111117 (b) 15,600 18,100 Total cost of work in process 202,500 339300 (f) I Work in process 1231/17 (c) 11,900 Cost of goods manufactured 193,300 327400 (9) 223,000 I' I' Click if you would like to Show Work for this question: Qpen Show Work