Determine the missing amounts for three different situations Direct Direct Materials Used Labor Total Manufacturing Costs Used Factory Overhead $53,800 $ $41,400 $62,600 157800 $77,700 $142,000 $299,000 $58,700 $ $113,000 $311.000 e Textbook and Media Determine the missing amounts. Total Manufacturing Costs Work in Process (January 1) Work in Process (December 31) $85,900 Cost of Goods Manufactured (1) $ $124,000 $ $299,000 $ $98,500 $323,800 $311,000 $467,000 $ $716,000