Brief exercise 14-10

Presented below are incomplete manufacturing cost data.

Determine the missing amounts.

		Total Manufacturing Costs		Work in Process (January 1)		Work in Process (December 31)		Cost of Goods Manufactured
(1)		$ ?		$121,000		$83,600		$ ?
(2)		$297,000		$ 77300		$99,600		$323,700
(3)		$313,000		$466,000		$ 143100		$716,000

I was able to figure out numbers 2 and 3 but can't do question one. Someone please help? Thank you!

I have to figure out what the total manufacturing costs amount is as well as the costs of goods manufactured with the numbers which are already in the chart.