Determine the missing amount for each separate situation involving manufacturing cost flows. (1) (2) (3) Direct materials used $ 150,480 $ 33,890 Direct labor used 75,000 45,720 Factory overhead 122,000 32,840 60,275 Total manufacturing costs 243,500 238,700 Work in process inventory, beginning 56,920 8,245 Total cost of work in process 289,325 Work in process inventory, ending 22,545 11,250 Cost of goods manufactured 265,420