Wich is the procedure to obtain answer j?

E2-4B Manufacturing cost data for Olsen Company, which uses a job order cost system, are presented below. Case A Case B Case C Direct materials used $ (a) $ 78,000 $ 72,600 Direct labor 50,000 120,000 Manufacturing overhead applied 37,500 (d) (i) Total manufacturing costs 135,650 (e) 212,600 Work in process 1/1/14 (b) 15,500 25,050 Total cost of work in process 213,300 (i) Work in process 12/31/14 (c) 11,800 (k) Cost of goods manufactured 193,200 222,000 Instructions Indicate the missing amount for each letter. Assume that in all cases manufacturing over- head is applied on the basis of direct labor cost and the rate is the same