Required: Determine the missing amount for each separate situation involving manufacturing cost flows. Direct materials used Direct labor used Factory overhead Total manufacturing costs Work in process inventory, beginning Total cost of work in process Work in process inventory, ending \begin{tabular}{|r|r|r|} \multicolumn{1}{|c|}{ (1) } & \multicolumn{1}{c}{ (2) } & \multicolumn{1}{c|}{ (3) } \\ \hline 75,000 & $150,480 & $33,890 \\ \hline 122,000 & 32,840 & 60,275 \\ \hline 243,500 & 238,700 & \\ & 56,920 & 8,245 \\ \hline 289,325 & \multicolumn{2}{|c|}{} \\ \hline & 22,545 & 11,250 \\ \hline$265,420 & & \\ \hline \hline \end{tabular} Cost of goods manufactured