Determine the missing amount for each separate situation involving manufacturing cost flows. Direct materials used Direct labor used 76,800 Factory overhead 123,800 (1) (2) (3) 152,280 $ 35,690 47,520 62,075 34,640 Total manufacturing costs 245,300 240,500 Work in process inventory, beginning 58,720 10,045 Total cost of work in process 292,925 Work in process inventory, ending 24,345 13,050 Cost of goods manufactured 267,220