Indicate the missing amount for each letter. (1) (2) Direct Materials Used $118,600 (3) 84,900 (4) 75,000 Direct Labor Manufacturing Used Overhead $144,900 $92,800 (c) 201,500 136,000 103,300 76,000 (e) $ LA Total Manufacturing Costs 455,700 (a) Work in Process 1/1 Work in Process 12/31 $35,100 269,900 63,200 293,600 49,600 (d) 42,900 81,900 (b) (h) Cost of Goods Manufactured $364,900 473,700 274,800 (f)