Presented below are incomplete 2022 manufacturing cost data for Sandhill Corporation. Determine the missing amounts. Direct Total Work in W Materials Direct Manufacturing Manufacturing Process Pr Used Labor Overhead Costs (1/1) (1 (a) $37,240 $78,400 $47,040 $ $117,600 (b) $146,020 $51,940 $88,200 $286,160 $ (C) $51,940 $113,680 $118,580 $284,200 $394,940 $