Question 8 of 8 /7 E Current Attempt in Progress Manufacturing cost data for Sunland 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 rote to 2 decimal places, es 15.25 and final answers to decimal places of 5.275) Case A Case B Work in process 1/1/22 (A) $14.520 (b) $78,020 47.000 131.600 39.480 (d) Direct materials used Direct labor Manufacturing overhead applied Total manufacturing costs Total cost of work in process 136,911 el 189,410 Work in process 12/31/22 Id 11,092 Cost of goods manufactured 180,762