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) 76,800 123,800 245,300 292,925 267,220 $ (2) 152,280 $ 34,640 240,500 58,720 24,345 (3) 35,690 47,520 62,075 10,045 13,050

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