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 O decimal places, e.g. 5,275.) Work in process 1/1/22 Direct materials used LA Case A (a) Case B $15,500 53,150 (b) $83,000 50,000 140,000 119,000 (d) 145,650 (e) (f) Direct labor Manufacturing overhead applied 42,500 Total manufacturing costs Total cost of work in process 201,500 Work in process 12/31/22 Cost of goods manufactured 192,300 (c) 11,800 (g)