Your answer is correct. Determine the missing amounts for three different situations. Direct Materials Used Direct Labor Used Factory Overhead Total Manufacturing Costs (1) $39,200 $59,600 $49,000 $ 147800 (2) $ 80100 $73,500 $137,200 $290,800 (3) $53,900 $ 141300 $108,600 $303,800 e Textbook and Media Attempts: 1 of 3 used (b) Determine the missing amounts. Total Manufacturing Costs Work in Process (January 1) Work in Process (December 31) Cost of Goods Manu 1) $ $117,600 $80,000 $ 2) $290,800 $ $96,400 $327,800 3) $303,800 $453,200 $ $700,700