Your answer is partially correct. Try again Manufacturing cost data for Orlando 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 decimal places, e.g. 5,275.) Case B $86,200 149,400 Case A Case C Direct materials used 61050 (a) $69,650 Direct labor 58,000 Manufacturing overhead applied 34,800 Total manufacturing costs Work in process 1/1/17 Total cost of work in process 153,850 224,850 55750 (b) 17,500 19,000 209,600 Work in process 12/31/17 12800 (c) 14,100 Cost of goods manufactured 196,800 232,900