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)		$41,900		$64,500		$51,300		$ ________
(2)		$ ______		$78,900		$144,000		$300,000
(3)		$56,100		$ ____		$112,000		$314,000

Determine the missing amounts.

		Total Manufacturing Costs		Work in Process (January 1)		Work in Process (December 31)		Cost of Goods Manufactured
(1)		$ _________		$121,000		$83,700		$ __________
(2)		$300,000		$ _______		$98,600		$322,200
(3)		$314,000		$464,000		$ _________		$717,000