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)		$121,600			$145,600			$89,900			$	(a)		$35,200			$	(b)		$363,000
(2)			(c)		204,200			136,200			455,900				(d)		44,800			473,900
(3)		82,700			104,100				(e)		267,200			65,900			83,200				(f)
(4)		73,100				(g)		78,700			292,200			47,700				(h)		273,300

Indicate the missing amount for each letter.