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Manufacturing cost data for Carla Vista 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, eg. 15.25 and final answers to O decimal places, e.g. 5,275.) Case A Case B Work in process 1/1/22 (a) $18,290 Direct materials used (b) $97.940 Direct labor 165,200 Manufacturing overhead applied Total manufacturing costs 59,000 50,150 171.867 (d) (e) Direct materials used Direct labor Manufacturing overhead applied Total manufacturing costs Total cost of work in process Work in process 12/31/22 Cost of goods manufactured e Textbook and Media Swn forster 59,000 50,150 171,867 237,770 226,914 (b) (c) $97.940 165,200 13,924 (d) (e)