Indicate the missing amount for each letter. Direct Materials Direct Total Manufacturing Work in Work in Process Manufacturing Overhead Labor Process Cost of Goods Used Used Costs 1/1 12/31 Manufactured (1) $118,300 $141,900 $92,800 (a) $37,800 $362,300 $ (2) (c) 202,200 135,800 455,800 (d) 41,300 471,100 (3) 84,700 102,000 (e) 266,500 63,300 84,600 (4) 71,600 (g) 76,400 293,700 49,900 (h) 275,300