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) $117,000 $140,000 $87,000 $ (a) $33,000 (b) $ $360,000 (2) (0) 200,000 132,000 450,000 (d) 40,000 470,000 (3) 80,000 100,000 265,000 60,000 80,000 (4) 70,000 75,000 288,000 45,000 (h) 270,000 Prepare a condensed cost of goods manufactured schedule for situation (1) for the year ended December 31, 2017. HORIZON COMPANY Cost of Goods Manufactured Schedule $