Incomplete manufacturing cost data for Salman Company for 2014 are presented as follows for four different situations. Direct Direct Manufacturing Total Work in Work in Cost of goods material Labour manufacturing progress progres - overheads Used manufactured used costs - op end 1 127,000 140,000 87,000 (a) $33,000 360,000 2 (c) 200,000 132,000 450,000 (d) 40,000 470,000 80,000 100,000 (e) 255,000 60,000 80,000 70,000 75,000 288,000 45,000 (h) 270,000 (b) 3 4 Indicate the missing amount for each letter showing proper calculations