Brief Exercise 14-10 Presented below are incomplete manufacturing cost data. Determine the missing amounts for three different situations. Materials Direct Materials Used Direct Labor Used Labor Factory Overhead Factory Manufacturing Total Manufacturing Costs $43,100 $64,600 $52,500 $76,700 $141,000 $300,000 $57,800 $112,000 $314,000 Determine the missing amounts. Total Manufacturing Costs Work Work Cost of in Process in Process Goods (January 1) (December 31) Manufactured $122,000 $84,600 $ 599,000 $300,000 $322,800 $314,000 $464,000 $716,000