Determine the missing amount for each separate situation involving manufacturing cost flows.

$\backslash$table$[[,(1),(2),(3)],[$Direct materials used,,$$,151,980,$$$,35,390],[$Direct labor used,$76,500,,,,47,220],[$Factory overhead,$123,500,,34,340,,61,775],[$Total manufacturing costs,$245,000,,240,200,,],[$Work in process inventory, beginning,,,$58,420,,9,745],[$Total cost of work in process,$292,325,,,,],[$Work in process inventory, ending,,,$24,045,,12,750],[$Cost of goods manufactured,$266,920,,,,]]$