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 $ (2) $75,000 $140,000 $296,000 (3) $55,000 $ $111,000 $310,000 Determine 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 $33 (3) $310,000 $463,000 $ $71