Incomplete manufacturing cost data for Horizon Company for 2017 are presented as follows for four different situations.

Indicate the missing amount for each letter. Direct Materials Used Direct Labor Used Manufacturing Overhead Tot Manufa Cos (1) $ 117,000 $ 140,000 $ 87,000 (2) (c) 200,000 132,000 (3) 80,000 100,000 (e) (4) 70,000 2) 75.000 Indicate the missing amount for each letter. Total Manufacturing Costs Work in Process 1/1 Work in Process 12/31 Cost of Goods Manufactured (a) $33,000 $ (b) $360,000 450,000 (d) 40,000 470,000 265,000 60,000 80,000 (1) 288,000 45,000 (h) 270,000