E$19\mathrm{.}12($LO$3),$ AN Incomplete manufacturing cost data for Horizon Company for $2022$ are presented as follows for these four independent situations.

$\backslash$table$[[\backslash$table$[[$Direct$],[$Materials$],[$Used$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Manufacturing$],[$Overhead$]],\backslash$table$[[$Total$],[$Manufacturing$],[$Costs$]],\backslash$table$[[$Work in$],[$Process$],[$Jan$.1]],\backslash$table$[[$Work in$],[$Process$],[$Dec$.31]],\backslash$table$[[$Cost of$],[$Goods$],[$Manufactured$]]],[$$$117,000,$$$140,000,$$$87,000,$$ $($a$),$$$33,000,$$ $($b$),$$$360,000$