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E19.12(LO3), AN Incomplete manufacturing cost data for Horizon Company for 2022 are presented...

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Accounting

E19.12(LO3), AN Incomplete manufacturing cost data for Horizon Company for 2022 are presented as follows for these four independent situations.
\table[[\table[[Direct],[Materials],[Used]],\table[[Direct],[Labor]],\table[[Manufacturing],[Overhead]],\table[[Total],[Manufacturing],[Costs]],\table[[Work in],[Process],[Jan.1]],\table[[Work in],[Process],[Dec.31]],\table[[Cost of],[Goods],[Manufactured]]],[$117,000,$140,000,$87,000,$ (a),$33,000,$ (b),$360,000
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