(a)

Indicate the missing amount for each letter.

		Direct Materials Used		Direct Labor Used		Manufacturing Overhead		Total Manufacturing Costs		Work in Process 1/1		Work in Process 12/31		Cost of Goods Manufactured
(1)		$121,900			$143,100			$90,200			$	(a)		$35,900			$	(b)		$365,900
(2)			(c)		205,000			134,300			454,200				(d)		41,600			474,200
(3)		85,300			105,400				(e)		269,900			61,200			81,100				(f)
(4)		72,500				(g)		76,000			289,000			49,200				(h)		275,600