(a) Your answer is correct. Determine the missing amounts for three different situations. Direct Materials Used Direct Labor Used Total Factory Manufacturing Overhead Costs (1) $43,800 $63,800 $52,500 160100 (2) 81000 $76,000 $141,000 $298,000 (3) $57,000 140000 $114,000 $311,000 (b) Your answer is partially correct. Try again. Determine the missing amounts. Total Manufacturing Costs Work in Process (January 1) Work Cost of in Process Goods (December 31) Manufactured X (1) $124,000 $85,600 LED (2) $298,000 126300 $99,300 $325,000 (3) $311,000 $465,000 60000 $716,000