Determine the missing amount for each separate situation involving manufacturing cost flows. (1) (2) 151,180 $ $ (3) 34,590 46,420 60,975 75,700 122,700 244,200 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 33,540 239,400 57.620 8,945 290,725 23,245 11,950 266,120