Determine the missing amount for each separate situation involving manufacturing cost flows. (1) (2) (3) Direct materials used $ 150,680 $ 34,090 Direct labor used 75,200 45,920 Factory overhead 122,200 33,040 60,475 Total manufacturing costs 243,700 238,900 Work in process inventory, beginning 57,120 8,445 Total cost of work in process 289,725 Work in process inventory, ending 22,745 11,450 Cost of goods manufactured 265,620