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 rate to 2 decimal places, e. g. 15.25 and final answers to 0 decimal places, e. g. 5,275.)
Case A Case B Case CDirect materials used $(a) $88,600 $67,000Direct labor 54,900 144,000 (h)Manufacturing overhead applied 45,018 (d) (i)Total manufacturing costs 148,000 (e) 222,600Work in process 1/1/14 (b) 19,300 18,400Total cost of work in process 204,400 (f) (j)Work in process 12/31/14 (c) 14,700 (k)Cost of goods manufactured 195,200 (g) 228,100