Determine the missing amounts for three different situations. Direct Materials Used $42,900 Direct Labor Used Factory Overhead $52,300 Total Manufacturing Costs (1) $63,800 $ $ $78,000 $144,000 $300,000 2) 3) $56,400 $ $ $112,000 $314,000 Determine the missing amounts. Total Manufacturing Costs Work in Process (January 1) Work in Process (December 31) $86,000 Cost of Goods Manufactured $ $124,000 $ $ $300,000 $ $98,600 $323,900 $314,000 $465,000 $ $ $716,000