Managerial Accounting: E20-4 Manufacturing cost data for Pena Company

Managerial Accounting 
E20-4 
Manufacturing cost data for Pena Company, which uses a job order cost system, are presented below. Instructions 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. 
Case A Case B Case C 
Direct materials used a ? 83,000 63,150 
Direct labor 50,000 120,000 h ? 
Manufacturing overhead applied 42,500 d ? i ? 
Total manufacturing costs 155,650 e ? 213,000 
Work in process 1/1/10 b ? 15,500 18,000 
Total cost of work in process 201,500 f ? j ? 
Work in process 12/31/10 c ? 11,800 k ? 
Cost of goods manufactured 192,300 g ? 222,000
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