Exercise 1-11 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) $120,200 $146,000 $90,200 $ (a) $36,600 $ (b) $361,500 (2) (c) 202,100 136,200 455,100 (d) 43,700 473,000 (3) 84,000 102,000 (e) 269,000 65,200 84,500 (f) (4) 73,600 (g) 79,300 293,800 47,900 (h) 274,700