Manufacturing Cost Data for Dolan Company Which Uses a Job

Manufacturing cost data for Dolan Company which uses a job order cost system are presented below: $\begin{array}{lcc}&\text { Case A }& \text { Case B }\\\text { Direct Materials Used } & (a) & \$ 103,000 \\\text { Direct Labor } & \$ 70,000 & 150,000 \\\text { Manufacturing Overhead Applied } & 63,000 & (\mathrm{~d}) \\\text { Total Manufacturing Costs } & 240,000 & (\mathrm{e}) \\\text { Work in Process, } 1 / 1 / 17 & (\mathrm{~b}) & 45,000 \\\text { Total Cost of Work in Process } & 300,000 & (\mathrm{f}) \\\text { Work in Process, 12/31/17 } & \text { (c) } & 40,000 \\\text { Cost of Goods Manufactured } & 205,000 & (\mathrm{~d})\end{array}$ Instructions
Indicate the missing amount for each letter. Assume that overhead is applied on the basis of direct labor cost and that the rate is the same for both cases.