Incomplete manufacturing cost data for Horizon Company for 2020 are presented as follows for four different situations. 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) $ 118,800 $ 146,000 $ 91,400 $ (a) $ 35,100 $ (b) $ 364,200 (2) (c) 203,300 137,800 452,500 (d) 45,800 475,500 (3) 83,700 102,600 (e) 268,200 61,000 81,700 (f) (4) 75,800 (g) 77,900