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