Manufacturing cost data for Dolan Company, which uses a job order cost system, are presented below: Case A Case B
Direct Materials Used $ $103,000
Direct Labor 70,000 150,000
Manufacturing Overhead Applied 63,000
Total Manufacturing Costs 240,000
Work in Process, 1/1/17 45,000
Total Cost of Work in Process 300,000
Work in Process, 12/31/17 40,000
Cost of Goods Manufactured 205,000

Required:
Indicate the missing amount. Assume that overhead is applied on the basis of direct labor cost and that the rate is the same for both cases.