Determine the missing values. Cost Direct materials Direct labour Overhead Total Case 1 Case 2 Case 3 127,200 69,600 115,100 62,900 124,800 55,900 86,900 manufacturing 202,500 323,200 costs Work in process, 19,480 35,400 opening Total cost of work 222,000 in process Work in process, 18,400 closing Total cost of goods 249,100 314,400 manufactured