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Determine the missing amounts. Total Manufacturing Costs Work in Process (Jan. 1) Work in Process (Dec. 31) Cost of Goods Manufactured $ $ 100,800 $68,800 $ $ 248,800 $82.400 $ 278,800 $ 260,400 $ 388,800 $ $ 600,600 Determine the missing amounts for these three independent situations. Direct Materials Used Direct Labor Manufacturing Overhead Total Manufacturing Costs (1) $33,600 $ 51.200 $ 42,000 126800 (2) 63200 $63.000 $ 117,600 $248,800 (3) $ 46,200 $ 121000 $93,200 $ 260,400