\begin{tabular}{|c|c|c|c|} \hline Cost & Case 1 & Case 2 & \\ \hline Direct materials & 128,500 & 68,500 & 112,900 \\ \hline Direct labour & 115,500 & 64,500 & 124,700 \\ \hline Overhead & 55,400 & 67,800 & 86,100 \\ \hline Total manufacturing costs & 299,400 & 200,800 & 323,700 \\ \hline Work in process, opening & 19.440 & & 35,500 \\ \hline Total cost of work in process & & 223,000 & \\ \hline Work in process, closing & & 18,500 & \\ \hline Total cost of goods manufactured & 248,900 & & 312,600 \\ \hline \end{tabular}