Determine the missing values.

$\backslash$table$[[$Cost$,$Case $1,$Case $2,$Case $3],[$Direct materials,$128,600,69,700,],[$Direct labour,$116,000,63,000,123,900],[$Overhead$,55,400,,85,100],[$Total manufacturing costs,,$201,200,322,600],[$Work in process, opening,$19,410,,35,400],[$Total cost of work in process,,$217,000,],[$Work in process, closing,,$18,400,],[$Total cost of goods manufactured,$249,300,,314,600]]$