(1) (2) (3) $ Total Manufacturing Costs $350,800 $ $365,800 Work in Process (Jan. 1) $141,600 $545,200 Work in Process (Dec. 31) $96,000 $ $116,400 Cost of Goods Manufactured $397,8 $843,7

\begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline & & TotalManufacturingCosts & & WorkinProcess(Jan.1) & & WorkinProcess(Dec.31) & & CostofGoodsManufactured \\ \hline (1) & 5 & & & $141,600 & & $96,000 & $ & \\ \hline (2) & & $350,800 & s & & & $116,400 & & $397,8 \\ \hline (3) & & $365,800 & & $545,200 & 5 & & & 5843; \\ \hline \end{tabular} The following are incomplete manuf acturing cost data. (a1) Your answer is correct Determine the missing amounts for these three independent situations (a2) Determine the musire amounts