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

Direct Direct Total Work in Work in Cost of Materials Labor Manufacturing Manufacturing Process Process Goods Used Used Overhead Costs 1/1 12/31 Manufactured (1) $127,000 $140,000 $ 83,000 (a) $33,000 (b) $360,000 (2) (c) 211,000 123,000 $430,000 (d) $40,000 470,000 (3) 80,000 100,000 (e) 286,000 60,000 80,000 (f) (4) 67,000 (g) 75,000 405,000 45,000 (h) 305,000

Instructions (a) Indicate the missing amount for each letter