ces Determine the missing amount for each separate situation involving manufacturing cost flows. (1) (2) (3) Direct materials used $ 152,080 $ 35,490 Direct labor used 76,600 47,320 Factory overhead 123,600 34,440 61,875 Total manufacturing costs 245,100 240,300 Work in process inventory, beginning 58,620 9,845 Total cost of work in process 292,525 Work in process inventory, ending 24,145 12,850 Cost of goods manufactured 267,020