Indicate the missing amount for each letter. Assume that in all cases manufacturing overhead is applied on the basis of direct abor cost and the rate is the same. (Round overhead rate to 2 decimal places, e.g. 15.25 and final answers to O decimal places, eg 5,275.) Case A Case B Case C $66,750 Direct materials used $ Direct labor Manufacturing $86,500 56,000 142,700 42,000 overhead applied Total manufacturing 149,750 213,750 costs Work in process 1/1/17 25,200 18,600 Total cost of work in procesS 207,500 G) Work in process 13,800 12/31/17 Cost of goods manufactured 199,300 228,000