Presented below are incomplete manufacturing cost data.

What are the missing amounts for these three different situations?

1. Direct Materials Used = $41,400; Direct Labor Used = $62,600; Factory Overhead = $53,800; What is the total Manufacturing cost?
2. What are the Direct Materials Used?; Direct Labor Used = $77,700; Factory Overhead = $142,000; Manufacturing cost = $299,000
3. Direct Materials Used = $58,700; What is the Direct Labor Used?; Factory Overhead = $113,000; Manufacturing cost = $311,000

Using the calculated Total Manufacturing Costs from above for number 1. How do you find the Cost of Goods Manufactured using the following information?

Work in Process (January 1) = $124,000; Work in Process (December 31) = $85,900

With the following information, how do you calculate Work in Process (January 1)?

Total Manufacturing Costs = $299,000; Cost of Goods Manufactured = $323,800; Work in Process (December 31) = $98,500

With the following information, how do you calculate Work in Process (December 31)?

Total Manufacturing Costs = $311,000; Cost of Goods Manufactured = $716,000; Work in Process (January 1) = $467,000