Determine the missing amount for each separate situation involving manufacturing cost flows. (2) 151,780 $ Direct materials used $ 76,300 123,300 244,800 35,190 47,020 61,575 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 34,140 240,000 58,220 9,545 291,925 23,845 12,550 266,720