E2-4 Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below

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E2-4 Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below.

Direct materials used $   (a)   $ 83,000 $ 63,150 Direct labor 50,000   140,000 (h) Manufacturing overhead applied 42,500   (d) (i) Total manufacturing costs 145,650   (e) 213,000 Work in process 1/1/14 (b)   15,500 18,000 Total cost of work in process 201,500   (f) (j) Work in process 12/31/14 (c)   11,800 (k) Cost of goods manufactured 192,300   (g) 222,000

Case A              Case B             Case C

 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.