Determine the missing amount for each separate situation involving manufacturing cost flows. Direct materials used Direct labor used 75,400 Factory overhead 122,400 (1) (2) (3) 150,880 $ 34,290 46,120 60,675 33,240 Total manufacturing costs 243,900 239,100 Work in process inventory, beginning 57,320 8,645 Total cost of work in process 290,125 Work in process inventory, ending 22,945 11,650 Cost of goods manufactured 265,820