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 Total Manufacturing Costs Work in Process 1/1 Work in Process 12/31 Cost of Goods Manufactured (1) $121,100 $144,000 $90,600 $ (a) $37,700 $ (b) $365,800 (2) (c) 201,100 136,100 453,600 (d) 42,600 473,400 (3) 83,700 104,300 (e) 266,800 63,700 82,200 (f) (4) 72,400 (g) 78,600 293,400 50,000 (h) 274,900