I need to know the formula used for each question mark if possible, thank you.

2. Presented below are incomplete 2019 manufacturing cost data for Apple Inc. (20 pts) Direct Materials Direct Used Labor (a) $38,000 $80,000 (b) $149,000 $53,000 (c) $53,000 $116,000 Total Manufacturing Manufacturing Overhead Costs $48,000 $90,000 $292,000 $121,000 $290,000 Work in Process (1/1) $120,000 7 $403,000 Work in Process (12/31) $96,000 $98,000 ? Cost of Goods Manufactured ? $311,000 $515,000 Instructions Determine the missing amounts