Determine the missing amount for each separate situation involving manufacturing cost flows. (1) (2) (3) Direct materials used $ 150,780 $ 34,190 Direct labor used 75,300 46,020 Factory overhead 122,300 33,140 60,575 Total manufacturing costs 243,800 239,000 Work in process inventory, beginning 57,220 8,545 Total cost of work in process 289,925 Work in process inventory, ending 22,845 11,550 Cost of goods manufactured 265,720