Incomplete manufacturing cost data for Pina Company for 2017 are presented as follows for four different situations. Collapse question part (a) Correct answer. Your answer is correct. 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 $Entry field with correct answer 355700 (a) $37,700 $Entry field with correct answer 27600 (b) $365,800 (2) Entry field with correct answer 116400 (c) 201,100 136,100 453,600 Entry field with correct answer 62400 (d) 42,600 473,400 (3) 83,700 104,300 Entry field with correct answer 78800 (e) 266,800 63,700 82,200 Entry field with correct answer 248300 (f) (4) 72,400 Entry field with correct answer 142400 (g) 78,600 293,400 50,000 Entry field with correct answer 68500 (h) 274,900 SHOW ANSWER LINK TO TEXT Attempts: 1 of 3 used Collapse question part (b) Prepare a condensed cost of goods manufactured schedule for situation (1) for the year ended December 31, 2017. PINA COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2017 Work in Process, January 1 $ 37700 Direct Materials $ 121100 Direct Labor 144000 Manufacturing Overhead 90600 Total Manufacturing Costs 355700 Total Cost of Work in Process Less : Cost of Goods Manufactured 27600 Cost of Goods Manufactured $