Determine the missing amount for each letter. (1) (2) (3) (4) Direct Materials Used $128,100 88,000 77,000 (c) Direct Labor $154,000 220,000 83,000 bo Manufacturing Overhead $95,100 144,600 82,500 (e) $ tA Man Determine the missing amount for each letter. $ LA Total Manufacturing Costs 495,000 291,500 317,400 (a) Work in Process Jan. 1 $35,400 66,000 49,500 (d) tA $ Work in Process Dec. 31 44,000 88,000 (b) (h) Work in Process Dec. 31 44,000 88,000 (b) (h) Cost of Goods Manufactured $396,000 517,000 297,000 (f)