Determine the missing amounts for three different situations. Total Manufacturing Costs Direct Labor Used Direct Materials Used Factory Overhead $62,000 $51,000 $ $43,400 $298,000 $78,500 $141,000 (2) $ $313,000 $58,400 $ $113,000 Determine the missing amounts. Cost of Goods Manufactured Work in Process (December 31) Work in Process anuary 1) Total Manufacturing Costs $83,500 $ 124,000 $99,700 $323,600 $298,000 $ $718,000 $467,000 $ $313,000