Determine the missing amounts for three different situations. Direct Materials Used Direct Labor Used Factory Overhead Total Manufacturing Costs (1) $42,900 $62,300 $52,300 $ (2) $ $79,000 $142,000 $299,000 (3) $59,000 $ $115,000 $312,000 LINK TO TEXT Determine the missing amounts. Total Manufacturing Costs Work in Process (January 1) Work in Process (December 31) Cost of Goods Manufactured (1) $ $122,000 $84,600 $ (2) $299,000 $ $98,800 $323,200 (3) $312,000 $464,000 $ $718,000