Determine the missing amount for each separate situation involving manufacturing cost flows. (1) (2) (3) Direct materials used $ 151,080 34,490 Direct labor used 75,600 46,320 Factory overhead 122,600 33,440 60,875 Total manufacturing costs 244,100 239,300 Work in process inventory, beginning 57,520 8,845 Total cost of work in process 290,525 Work in process inventory, ending 23,145 11,850 Cost of goods manufactured 266,020