(1) Direct Materials Used (2) (3) $41,800 $ 78000 Direct Labor Used Factory Overhead $62,900 $52,500 $ $78,000 $143,000 Total Manufacturing Costs 157200 $299,000 $57,900 $ 369100 $114,000 $313,000 Your answer is partially correct. Determine the missing amounts. $ Total Manufacturing Costs Work in Process (January 1) $121,000 $299,000 $ 121900 $313,000 Work in Process (December 31) $84,900 $ $98,700 $467,000 62000 Cost of Goods Manufactured $322,200 $718,000