Determine the missing values. Cost Case 1 Case 2 Case 3 Direct materials 127,200 69,700 113000 Direct labour 115,000 62,000 124,700 Overhead 55,500 71600 85,900 Total manufacturing costs 297700 203,300 323,600 Work in process, opening 19,400 35,400 Total cost of work in process 213,500 Work in process, closing 68200 18,600 45700 Total cost of goods manufactured 248,900 313,300