Incomplete manufacturing cost data for Colaw Company for 2012 are presented as follows for four different situations.

Instructions
(a) Indicate the missing amount for each letter.
(b) Prepare a condensed cost of goods manufactured schedule for situation (1) for the year ended December 31,2012.

Total Cost of Direct Materials Direct Manufac Manufac Work in Work inGoods Labor Used Overhead turing turing Process Process Manufac- 12/31tured Used (1) $127,000 $140,000 $ 87,000 (3) 80,000 100,000 Costs $33,000 (b) $360,000 $40,000 470,000 200,000 132,000 $450,000 255,000 60,000 75,000 288,000 45,000 80,000 (4) 70,000 () 270,000