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) $87,000 $63,150 53,000 Direct labor 147,800 (h) 42,400 (d) 0 155,750 (e) 213,000 22.100 18,800 (b) Manufacturing overhead applied Total manufacturing costs Work in process 1/1/20 Total cost of work in process Work in process 12/31/20 Cost of goods manufactured 205,300 (6) 0 (c) 12.900 (k) 194,200 (8) 228,300