E1-6B Incomplete manufacturing cost data for Heintz Company for 2014 are presented as follows for four different situations. Determine the missing amount of different cost items, and prepare a condensed cost of goods manufactured schedule. (LO 6) Direct Materials Used (1) $127,000 (c) 80,000 (4) 67,000 Direct Labor Used $140,000 211,000 100,000 (g) Total Manufacturing Manufacturing Overhead Costs $ 83,000 (a) 123,000 $430,000 (e) 286,000 75,000 405,000 Work in Process 1/1 $33,000 (d) 60,000 45,000 Work in Process 12/31 (b) $40,000 80,000 (h) Cost of Goods Manufactured $360,000 470,000 (2) (f) 305,000 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, 2014