Determine the missing amount for each letter. Direct Materials Used 1) 2. $146,500 3) 100,800 4) 88,200 Direct Labor $176,400 Manufacturing Overhead $108,700 (c) 252,000 165,400 84,600 (e) (g) 94,500 Man Determine the missing amount for each letter. Total lanufacturing Costs Work in Work in Process Jan. 1 Process Dec. 31 (a) $40,200 567,000 (d) 50,400 333,900 75,600 363,800 56,700 100,800 (b) Cost of Goods Manufactured $453,600 592,200 (h) 340,200