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Manufacturing cost data for Coronado Company, which uses a job order cost system, are presented below. 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 0 decimal places, e.g. 5,275.) Case A Case C Case B $87,300 Direct materials used Direct labor (a) $64.150 53,000 150,700 45,050 (d) C) 152,850 (e) 214.000 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 15.900 (b) 18,200 210.600 (f) (c) 16,600 (k) 195,300 8) 231,900