Determine the missing amount for each separate situation involving manufacturing cost flows. Answer is complete but not entirely correct. (1) (2) (3) Direct materials used $ 46,500 $ 150,480 $ 33,890 Direct labor used 75,000 55,380 45,720 Factory overhead 122,000 32,840 60,275 Total manufacturing costs 243,500 238,700 139,885 Work in process inventory, beginning 45,825 56,920 8,245 Total cost of work in process 289,325 295,620 148,130 Work in process inventory, ending 23,905 22,545 11,250 Cost of goods manufactured 265,420 273,075 159,380