Incomplete manufacturing cost data for Black Company for the year are presented as follows for four different situations:

Direct Materials Used	Labour Used	Manufacturing Overhead	Total manufacturing costs	Work in Progress (1/1)	Work in Progress (12/31)	Cost of Goods Manufactured
1.	$127,000	$160,000	$89,000	(a)	$33,000	(b)	$360,000
2.	(C)	$180,000	$123,000	$401,000	(d)	$40,000	$470,000
3.	$80,000	$100,000	(e)	$274,000	$60,000	$80,000	(f)
4.	$67,000	(g)	$75,000	$238,000	$45,000	(h)	$270,000

(a) Indicate the missing amount for each letter below. Do not use $ signs or commas when entering your answer: (a) $

(b) $

(c) $

(d) $

(e) $

(f) $

(g) $

(h) $