Incomplete manufacturing cost data for Riverbed Company for 2017 are presented as follows for four different situations. (a) X Your answer is incorrect. 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 $121,500 $145,200 $92,300 $ $37,000 $ (b) $361,900 204,200 138,000 455,300 41,600 472,700 aas 84,900 105,500 269,200 64,900 84,100 74,700 78,400 290,200 49,300 271,700