Determine the missing amount for each separate situation involving manufacturing cost flows. (1) (2) (3) Direct materials used $ 151,380 $ 34,790 Direct labor used 75,900 46,620 Factory overhead 122,900 33,740 61,175 Total manufacturing costs 244,400 239,600 Work in process inventory, beginning 57,820 9,145 Total cost of work in process 291,125 Work in process inventory, ending 23,445 12,150 Cost of goods manufactured 266,320