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