Determine the missing values. Cost Direct materials Direct labour Overhead Case 1 130,000 116,000 55,400 Total manufacturing costs Work in process, opening 19,470 Total cost of work in process Work in process, closing Total cost of goods manufactured 248,900 Case 2 68,500 64,400 Case 3 124,300 85,300 202,800 323,400 223,000 19,000 35,300 312,000