Determine the missing amounts for three different situations. Direct Materials Used Direct Labor Used Factory Overhead Total Manufacturing Costs (1) $43,600 $62,800 $51,300 $ (2) $ $76,200 $141.000 $297,000 (3) $58,400 $ $114,000 $312.000 eTextbook and Media Determine the missing amounts, Total Manufacturing Costs Work In Process (January 1) $121,000 Work in Process (December 31) (1) S Cost of Goods Manufactured 12) $297,000 $ $85,400 $ (3) $312,000 $98,800 $464,000 $ $323,800 e Textbook and Media $718,000