E1.11 (LO 3), AN Incomplete manufacturing cost data for Horizon Company for 2020 are presented as follows for four different situations, rea factured Total Direct Materials Used (1) $117.000 (c) 80,000 (4) 70,000 Direct Labor Used $140,000 200,000 100,000 Manufac- turing Overhead $ 87,000 132.000 (e) 75,000 Manufac- turing Costs S (a) 450,000 265,000 288,000 Work in Process 1/1 $33.000 (d) 60,000 45,000 Work in Process 12/31 S (b) 40,000 80.000 (h) Cost of Goods Manufae tured $360,000 470,000 270,000 Instructions a. Indicate the missing amount for each letter. b. Prepare a condensed cost of goods manufactured schedule for situation (1) for the year ended December 31, 2020 E1.12 (LO 3), AP Cepeda Corporation has the following cost records for June 2020, de manufactured al income Excel Indirect factory labor Direct materials used Work in process, 6/1/20 Work in process, 6/30/20 Finished goods, 6/1/20 Finished goods, 6/30/20 $ 4,500 20,000 3.000 3.800 5.000 7,500 Factory utilities Depreciation, factory equipment Direct labor Maintenance, factory equipment Indirect materials Factory manager's salary $ 400 1,400 40,000 1.800 2,200 3.000 Instructions a. Prepare a cost of goods manufactured schedule for June 2020. b. Prepare an income statement through gross profit for June 2020 assuming sales revenue is! $92,100