Incomplete manufacturing cost data for Pina Company for 2022 are presented as follows for four different situations. (a) Indicate the missing amount for each letter. Direct Materials Used (1) (2) $118,900 (3) 81,600 (4) 71,400 Direct Labor Used Manufacturing Overhead $142,800 $88,300 $ (c) 204,000 134,200 82,200 (g) 76,500 (e) 1 Manu Indicate the missing amount for each letter. Total Manufacturing Costs 459,000 Work in Process 1/1 (a) $33,000 $ 270,300 61,200 294,200 45,900 (d) Work in Process 12/31 40,800 81,600 (b) Cost of Goods Manufactured $367,200 479,400 (h) 275,400