Determine the missing amounts for three different situations.

		Direct Materials Used		Direct Labor Used		Factory Overhead		Total Manufacturing Costs
(1)		$37,600		$57,200		$47,000		$enter total manufacturing costs amount in dollars
(2)		$enter direct materials used amount in dollars		$70,500		$131,600		$278,800
(3)		$51,700		$enter direct labor used amount in dollars		$104,200		$291,400

Determine the missing amounts.

		Total Manufacturing Costs		Work in Process (January 1)		Work in Process (December 31)		Cost of Goods Manufactured
(1)		$enter total manufacturing costs amount in dollars		$112,800		$76,800		$enter costs of goods sold amount in dollars
(2)		$278,800		$enter work in process amount in dollars		$92,400		$313,800
(3)		$291,400		$434,800		$enter work in process amount in dollars		$672,100