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

	(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