Current Attempt in Progress Incomplete manufacturing cost data for Ayayai Company for 2022 are presented as follows for four different situations. (a) Indicate the missing amount for each letter. Indicate the missing amount for each letter. Direct Materials Used Direct Labor Manufacturing Used Overhead (1) $93,600 $112,000 $69,600 (2) (c) 160,000 105,600 (3) 64,000 80,000 (e) (4) 56,000 (8) 60,000 Indicate the missing amount for each letter. Total Manufacturing Costs 360.000 (a) Work in Process 1/1 Work in Process 12/31 $26.400 212,000 48,000 230,400 36,000 (d) 32,000 64,000 (b) (h) in Ess 1 32,000 64,000 (b) Cost of Goods Manufactured $288,000 376,000 (h) 216,000 (f)