E19-11 Incomplete manufacturing cost data for Horizon Company for 2017 are presented s follows for four different situations. Cost of Direct DirectManufac- Manufac- Work in Workin Goods Total Materials Labor turing turingProcess Process Manufac- 12/31 tured $360,000 470,000 Used Used Overhead Costs (1) $117,000 $140,000 87,000 $ (a) $33,000 (b) 200,000 132,000 450,000 265,000 40,000 60,000 80,000 (3) 80,000 100,000 (e) (4) 70,000 Instructions (a) Indicate the missing amount for each letter (b) Prepare a condensed cost of goods manufactured schedule for situation (1) for the 270,000 75,000 288,000 45,000 h) year ended December 31, 2017