Determine the missing values. Cost Case 1 Case 2 Case 3 Direct materials 128,500 68,500 Direct labour 115,500 64,500 124,700 Overhead 55,400 86,100 Total manufacturing costs 200,800 323,700 Work in process, opening 19,440 35,500 Total cost of work in process 223,000 Work in process, closing 18,500 Total cost of goods manufactured 248,900 312,600