Determine the missing amounts for three different situations. Direct Materials Used Direct Labor Used Factory Overhead Total Manufacturing Costs (1) $43,600 $63,400 $52.700 $ 159700 (2) $ 76400 $78,600 $144,000 $299,000 (3) $56,100 $ 144900 $112.000 $313.000 Determine the missing amounts. Total Manufacturing Costs Work in Process (January 1) $121,000 Work in Process (December 31) $85,300 159700 Cost of Goods Manufactured 366000 $322,800 $299,000 $ 122900 $99.100 $313,000 $467,000 $ 63000 $714.000