how do i solve number 8 ?please showsteps

Work in process IMET 19-7 Presented below are incomplete manufacturing cost data. Determine the missing amounts for three different situations Direct Direct Total Materials Labor Factory Manufacturing Used Used Overhead Costs (a) $40,000 $61,000 $ 50,000 ? (b) ? $75,000 $140,000 $296,000 (c) $55,000 ? $111,000 $310,000 IMET 19-8 Use the same data from IMET 19-7 above and the data below. Determine the missing amounts Total Manufacturing Costs ? $296,000 $310,000 Work in Process (1/1) $120,000 2 $463,000 Work in Process (12/31) $82,000 $98,000 ? Cost of Goods Manufactured ? $321,000 $715,000 (b) (c)