Need help with B..

Direct Materials Used Direct Labor Used Factory Overhead Total Manufacturing Costs (1) $41,000 $62,000 $51,000 $ 154000 (2) $ 80000 $76,000 $141,000 $297.000 (3) $56,000 $ 143000 $112,000 $311,000 (b) Your answer is partially correct. Determine the missing amounts. Total Manufacturing Costs Work in Process (January 1) Work in Process (December 31) Cost of Goods Manufactured 154000 $121,000 $83,000 $ 358000 $297,000 - 73500 $98,500 $322,0 $311,000 $464,000 $ -59000 $716,0