The following are incomplete manufacturing cost data.

Determine the missing amounts these three independent situations.

Direct

Materials Used

Direct Labor

Manufacturing

Overhead

Total

Manufacturing

Costs

$(1)$

$$44,000$ $$66,800$ $$55,000$ $enter a dollar amount

$(2)$

$enter a dollar amount

$$82,500$ $$154,000$ $$326,800$

$(3)$

$$60,500$ $enter a dollar amount

$$121,800$ $$341,000$