Determine the missing amounts for these three independent situations. (1) (2) (3) GA Direct Materials Used $44,800 92000 $61,600 $ LA Direct Labor $68,000 $84,000 161600 Manufacturing Overhead $56,000 $156,800 $124,000 Total Manufacturing Costs 168800 $332,800 $347,200 (a2) Your answer is incorrect. Determine the missing amounts. $ Total Manufacturing Costs $332,800 $ $347,200 Work in Process (Jan. 1) $134,400 $517,600 $ Work in Process (Dec. 31) $91,200 $ $110,400 Cost of Goods Manufactured $376,800 $800,800