Incomplete manufacturing cost data Greenway Corporation for 2012 are presented as follows for four different situations.

Direct Materials Used	Direct Labor Used	Manufactur-ing Overhead	Total Manufactur-ing Costs	Work in Process 1/1	Work in Process 12/31	Cost of Goods Manufactured
127,000	140,000	77,000	(a)	33,000	(b)	360,000
(c)	200,000	132,000	450,000	(d)	40,000	470,000
80,000	100,000	(e)	245,000	60,000	80,000	(f)
70,000	(g)	75,000	288,000	45,000	(h)	270,000

Instructions:

Indicate the missing amount for each letter

Prepare a condensed cost of goods manufactured schedule for situation (1) for the year ended December 31, 2012