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(a) Determine the missing amount for each letter. Direct Materials Used Direct Labor Manufacturing Overhead (1) $ 130.400 $ 156,800 $ 96,800 (2) (c) 224,000 147,200 (3) 89,600 83,200 (e) (4) 78,400 (g) 84,000 Incomplete manufacturing cost data for Shamrock Company for 2022 are presented as follows for these four independent situations. (a) Determine the missing amount for each letter. Total Manufacturing Costs Work in Process Jan. 1 Work in Process Dec. 31 Cost of Manuf: $ (a) $36,000 $ (b) 504,000 (d) 44,800 296,800 67,200 89,600 323,200 50,400 (h) Incomplete manufacturing cost data for Shamrock Company for 2022 are presented as follows for these four independent situations. (a) Determine the missing amount for each letter. Total nufacturing Costs Work in Process Jan. 1 Work in Process Dec. 31 Cost of Goods Manufactured (a) $36,000 $ (b) $ 403,200 504,000 (d) 44,800 526,400 296,800 67,200 89.600 (f) 323,200 50,400 (h) 302,400