Determine the missing amount for each separate situation involving manufacturing cost flows. (1) (2) (3) Direct materials used $ 150,880 $ 34,290 Direct labor used 75,400 46,120 Factory overhead 122,400 33,240 60,675 Total manufacturing costs 243,900 239,100 Work in process inventory, beginning 57,320 8,645 Total cost of work in process 290,125 Work in process inventory, ending 22,945 11,650 Cost of goods manufactured 265,820