Determine the missing amount for each separate situation involving manufacturing cost flows. (1) (2) (3) Direct materials used $ 151,180 $ 34,590 Direct labor used 75,700 46,420 Factory overhead 122,700 33,540 60,975 Total manufacturing costs 244,200 239,400 Work in process inventory, beginning 57,620 8,945 Total cost of work in process 290,725 Work in process inventory, ending 23,245 11,950 Cost of goods manufactured 266,120