Determine the missing amounts for these three independent situations. Direct Materials Used Direct Labor Manufacturing Overhead Total Manufacturing Costs (1) $44,000 $66,800 $55,000 (2) $ $82,500 $154,000 $326,800 (3) $60.500 $ $121,800 $341,000 eTextbook and Media Determine the missing amounts Total Manufacturing Costs Work In Process (Jan. 1) Work In Process (Dec 31) Cost of Goods Manufactured $132.000 $89,600 $ $326,800 $ $108.400 $369,800 $341,000 $508,400 $ $786,500