Incomplete manufacturing cost data for Ikerd Company for 2010 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 $ 77,000 (a) $33,000 (b) $360,000

(2) (c) 200,000 132,000 $450,000 (d) $40,000 470,000

(3) 80,000 100,000 (e) 245,000 60,000 80,000 (f)

(4) 70,000 (g) 75,000 288,000 45,000 (h) 270,000