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Manufacturing cost data for Pena 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 labour cost and the rate is the same. Case A Case B Case C Direct materials used (a) $78,100 $73,200 Direct labour 50,000 120,200 (h) Manufacturing overhead applied 35,000 (d) (i) Total manufacturing costs 138,500 (e) 217,700 Work in process 1/1/20 (b) 15,700 23,900 Total cost of work in process 216,600 (f) () Work in process 12/31/20 (c) 17,300 (k) Cost of goods manufactured 193,300 (9) 213,900