Incomplete manufacturing cost data for Colaw Company for 2014 are presented as follows for four different situations.

Direct Materials Used	Direct Labor Used	Manufacturing Overhead	Total Manufacturing Costs	Work in Process 1/1	Work in Process 12/31	Cost of Goods Manufactured
$127,000	$140,000	$ 87,000	$ (a)	$33,000	$ (b)	$360,000
	200,000	132,000	450,000	(d)	40,000	470,000
	100,000	(e)	255,000	60,000	80,000	(f)
	(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, 2014.