Determine the missing amounts for these three independent situations.

$\backslash$table$[[,,\backslash$table$[[$Direct$],[$Materials Used$]],,\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Manufacturing$],[$Overhead$]],,\backslash$table$[[$Total$],[$Manufacturing$],[$Costs$]]],[(1),,$$$40,800,,$$$62,000,$$$51,000,$$$,],[(2),$$$,,,$$$76,500,$$$142,800,,$$$302,800$