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, eg. 15.25 and final answers to decimal places, eg. 5,275.) Case A Case B Case C Direct materials used (a) $89.300 $73,050 Direct labor 50,000 149.800 (h) 40.000 (d) (0) Manufacturing overhead applied Total manufacturing 153,850 le) 218,850 costs Work in process 1/1/17 (b) 20.200 18,400 206,900 0 Total cost of work in process Work in process 12/31/17 (0) 15,000 (k) Cost of goods manufactured 197,200 231,600