Determine the missing values. Cost Case 1 Case 2 Case 3 Direct materials 128,400 69,500 Direct labour 115,400 62,600 124,200 Overhead 55,900 86,000 Total manufacturing costs 203,600 323,200 Work in process, opening 19,490 35,800 Total cost of work in process 223,000 Work in process, closing 18,900 Total cost of goods manufactured 248,900 313,000