Determine the missing values. Cost Case 1 Case 2 Case 3 Direct materials 128,800 69,200 115900 Direct labour 115,000 64,700 123,900 Overhead 55,300 69200 85,000 Total manufacturing costs 29910 203,100 324,800 Work in process, opening 19,440 19900 35,900 Total cost of work in process 49350 223,000 360700 Work in process, closing -199850 19,000 49500 Total cost of goods manufactured 249,200 204000 311,200