The following are incomplete manufacturing cost data.

Determine the missing amounts these three independent situations.

$\backslash$table$[[,,\backslash$table$[[$Direct$],[$Materials Used$]],,$Direct Labor,$\backslash$table$[[$Manufacturing$],[$Overhead$]],,\backslash$table$[[$Total$],[$Manufacturing$],[$Costs$]]],[(1),,$$$43,200,,$$$65,600,$$$54,000,$$$,],[(2),$$$,,,$$$81,000,$$$151,200,,$$$320,80$