Answer:
a=    54796
h=  80,824 
d=117916  
i=67915.68   
e=$ 352196  
b=  58,800  
f= 373496
j=  234500
c= 15100 
 k=   1900
g=3721596
Explanation:
Orlando Company
Manufacturing Cost Data
                                                  Case A          Case B       Case C
Direct materials used                 (a)               $91,200    $69,000
a=149,800 - 42,804-  52,200      54796
Direct labor                               52,200         143,800          (h)
$69,000 +x+0.82h= 216100
1.82h= 216100-69000
h= 147100/1.82= 80,824                                                     80,824
Manufacturing overhead applied 42,804      (d)                   (i)
d=82% of 143,800=117916                                  117916
i=82% of 80824 =  67915.68                                                 67915.68                       
Total manufacturing costs 149,800                 (e)              216,100
e=$91,200+ 143,800+ 117916                              352196
Work in process 1/1/14              (b)                21,300           18,400
b=208,600- 149,800                    58,800
Total cost of work in process 208,600         (f)                   (j)
f=352196+ 21,300                                           373496
j=216,100 + 18,400                                                               234500
Work in process 12/31/14             (c)               11,900            (k)
c=208,600 - 193,500                     15100 
 k=234500 -232,600                                                            1900
Cost of goods manufactured 193,500           (g)             232,600
g=373496- 11,900                                         3721596
The formulas used are given below.
Total Manufacturing Cost = Direct Materials + Direct Labor + Factory Overheads
Total cost of work in process= Total manufacturing costs+ Opening Work in process
Cost of goods manufactured= Total cost of work in process - Closing Work in process
In each of these if two amounts are known we can find the third one.We can also do rearrange these to find the required amounts.The calculation of each of the missing amount has been done next to it.