Could you please confirm the blanks in each case? I want to be sure I got the numbers correctly. Could you also state what the values are and howI would get them if they are wrong.

Cost Case 1 Case 2 Case 3 Direct materials 128,500 68,500 112900 Direct labour 115,500 64,500 124,700 Overhead 55,400 67800 86,100 Total manufacturing costs 299400 200,800 323,700 Work in process, opening 19,440 22200 35,500 Total cost of work in process 318840 223,000 359200 Work in process, closing 69940 18,500 46600 Total cost of goods manufactured 248,900 204500 312,600