Incomplete manufacturing cost data for Ikerd Company for 2012 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 Costs of Goods Manufactured 1. $127,000 $140,000 $ 77,000 a $ $33,000 b $ $360,000 2. c 200,000 132,000 450,000 d 40,000 470,000 3. 80,000 100,000 e 245,000 60,000 80,000 f 4. 70,000 g 75,000 288,000 45,000 h 270,000 Complete the condensed cost of goods manufactured schedule for situation (1) for the year ended December 31, 2012. (List amounts from largest to smallest e.g. 10, 5, 3, 2.)