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 decimal places, e.g. 5,275.) Case A Case B Direct materials used $ (a) $84,000 Direct labor 50,000 141.000 Manufacturing overhead applied 35,000 (d) Total manufacturing costs 146,650 (e) Work in process 1/1/20 (b) 15,600 Total cost of work in process 202,500 (A Work in process 12/31/20 (c) 11,900 Cost of goods manufactured 193,300 g