Direct Direct Labor Used (1) Materials Used $122,200 (2) (3) 83,000 (4) 75,500 $141,300 Manufacturing Overhead $89,800 (c) 206,000 134,600 102,900 (g) 77,200 (e) $ GA Man $ Total Manufacturing Costs (a) Work in Process 1/1 $36,200 $ 454,100 (d) 267,300 64,200 289,500 48,600 Work in Process 12/31 43,500 84,100 (b) (h) Cost of Goods Manufactured $361,100 475,600 273,600 (f) Prepare a condensed cost of goods manufactured schedule for situation (1) for the year ended December 31, 2020. HORIZON COMPANY Cost of Goods Manufactured Schedule $