Please help with (4) work in process 12/31!

Incomplete manufacturing cost data for Blue Company for 2017 are presented as follows for four different situations.

Incomplete manufacturing cost data for Blue Company for 2017 are presented as follows for four different situations. Your answer is partially correct. Try again Indicate the missing amount for each letter. Direct Labor Used Direct Total Work in Work in Manufacturing Overhead Manufacturing Materials Used Cost of Goods Process Process Manufactured 1/1 12/31 Costs (1) $89,900 $35,200 29,300 (b) $121,600 $145,600 357,100 (a) $363,000 (2) 204,200 136,200 455,900 44,800 473,900 115,500 (c) 62,800 (d) (3) 104,100 267,200 82,700 65,900 83,200 80,400 (e) 249,900|(f) X (4) 73,100 47,700 78,700 292,200 273,300 140,400 (g) 613,200||(h)