Determine the missing values. Cost Case 1 Case 2 Case 3 Direct materials 127,300 68,800 112100 Direct labour 115,200 63,000 124,600 Overhead 55,000 71600 87,000 297500 203,400 323,700 19,500 35,500 Total manufacturing costs Work in process, opening Total cost of work in process Work in process, closing Total cost of goods manufactured 220,000 18,500 248,900 311,400