(b) Determine the missing amounts. Total Manufacturing Costs Work in Process (January 1) $124,000 Work in Process (December 31) $83.400 Cost of Goods Manufactured $ $ $298,000 $ $99,200 $323,700 $467.000 $ $313,000 $716.000 (b) Determine the missing amounts. Total Manufacturing Costs Work in Process (January 1) $124,000 Work in Process (December 31) $83.400 Cost of Goods Manufactured $ $ $298,000 $ $99,200 $323,700 $467.000 $ $313,000 $716.000