Presented below are incomplete manufacturing cost data. Determine the missing amounts for three different situations. Direct Materials Used Direct Labor Used Factory Overhead Total Manufacturing Costs (1) $40,000 $61,000 $50,000 $Entry field with incorrect answer? (2) $Entry field with incorrect answer? $75,000 $140,000 $296,000 (3) $55,000 $Entry field with incorrect answer? $111,000 $310,000 etermine the missing amounts. Total Manufacturing Costs Work in Process (January 1) Work in Process (December 31) Cost of Goods Manufactured (1) $? $120,000 $82,000 $? (2) $296,000 $? $98,000 $331,000 (3) $310,000 $463,000 $? $715,000