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 55900 (a) $87,000 $63,150 Direct labor 51.000 142.500 71489 (h) Manufacturing overhead applied 43,350 156194 (d) 78360 00 Total manufacturing costs 150,250 385694 le) 213,000 Work in process 1/1/20 52550 (b) 16,200 18,700 Total cost of work in process 202.800 501894 231700 Work in process Manufacturing overhead applied 43,350 156194 78360 (d) Total manufacturing costs 150.250 385694 213,000 (e) Work in process 1/1/20 18,700 52550 (b) 16,200 Total cost of work in process 401894 202,800 In 231700 Work in process 12/31/20 8700 (c) 15,400 2100 (R) Cost of goods manufactured 194,100 386494 229.600