E14.4 (LO 2), AP Knight Company reports the following costs and expenses in May. Factory utilities $ 15,500 Direct labor $69,100 Depreciation on factory equipment 12,650 Sales salaries 46,400 Depreciation on delivery trucks 3,800 Property taxes on factory building 2,500 Indirect factory labor 48,900 Repairs to office equipment 1,300 Indirect materials 80,800 Factory repairs 2,000 Direct materials used 137,600 Advertising 15,000 8,000 Office supplies used 2,640 Factory manager's salary Instructions From the information, determine the total amount of: a. Manufacturing overhead. b. Product costs. c. Period costs. E14.11 (LO 3), AN Incomplete manufacturing cost data for Horizon Company for 2022 are presented as follows for four different situations. Direct Materials Direct Labor Manufacturing Overhead Total Manufacturing Work Work in in Cost of Goods Manufactured Used Used Costs Process Process 1/1 12/31 (1) $117,000 $140,000 $87,000 $ (a) $33,000 $ (b) $360,000 (2) (c) 200,000 132,000 450,000 (d) 40,000 470,000 (3) 80,000 100,000 (e) 265,000 60,000 80,000 (f) (4) 70,000 (g) 75,000 288,000 45,000 (h) 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, 2022