Current Attempt in Progress Determine the missing values. Cost Case $1$ Case $2$ Case $3$ Direct materials $127,30069,000112700$ Direct labour $115,00062,400124,000$ Overhead $55,60085,400$ Total manufacturing costs $203,500322,100$ Work in process, opening $19,40035,500$ Total cost of work in process $219,000$ Work in process, closing $18,500$ Total cost of goods manufactured $249,300313,900$