Determine the missing amounts for three different situations.

		Direct Materials Used		Direct Labor Used		Factory Overhead		Total Manufacturing Costs
(1)		$48,000		$72,800		$60,000		$enter total manufacturing costs amount in dollars
(2)		$enter direct materials used amount in dollars		$90,000		$168,000		$356,800
(3)		$66,000		$enter direct labor used amount in dollars		$132,800		$372,000