Exercise 14-11 a-b (Part Level Submission) Incomplete manufacturing cost data for Sheffield Company for 2020 are presented as follows for four different situations. Collapse question part (a) 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) $120,000 $143,100 $89,400 $ (a) $36,000 $ (b) $361,400 (2) (c) 202,600 135,800 453,100 (d) 42,700 472,900 (3) 83,900 104,500 (e) 268,300 62,500 83,900 (f) (4) 72,000 (g) 78,200 291,200 46,600 (h) 271,600

Vortex company operates a retail store with two departments. information about those departments follows. department a department b sales $ 800,000 $ 450,000 cost of goods sold 497,000 291,000 direct expenses salaries 125,000 88,000 insurance 20,000 10,000 utilities 24,000 14,000 depreciation 21,000 12,000 maintenance 7,000 5,000 the company also incurred the following indirect costs. salaries $36,000 insurance 6,000 depreciation 15,000 office expenses 50,000 indirect costs are allocated as follows: salaries on the basis of sales; insurance and depreciation on the basis of square footage; and office expenses on the basis of number of employees. additional information about the departments follows. department square footage number of employees a 28,000 75 b 12,000 50 required: 1. determine the departmental contribution to overhead and the departmental net income for department a and department b.