Incomplete manufacturing cost data for Horizon Company for 2020 are presented as follows for four different situations.

Part 1

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)		$122,700			$142,700			$91,200			$	(a)		$36,800			$	(b)		$365,100
(2)			(c)		203,200			133,700			452,400				(d)		43,000			475,600
(3)		85,900			105,000				(e)		268,100			64,500			83,700				(f)
(4)		73,200				(g)		80,400