Incomplete manufacturing cost data for Metlock Company for $2027$ are presented as follows for these four independent situations $($a$)$ Determine the missing amount for each letter. Direct Materials Used Direct Labor Manufacturing Overhead Total manufacturing costs work in process jan $1$ work in progress dec$31$ cost of goods manufactured $(1)$ $$125,800$ $$151,200$ $$93,400$ $ $($a$)$$$34,800$ $ $($b$)$$$388,800(2)($c$)216,000142,000486,000($d$)43,200507,600(3)86,40082,800($e$)286,20064,800($f$)(4)75,600($g$)81,000311,60048,600($h$)291,600$