Determine the missing values.

Cost Case 1 Case 2 Case 3 127,300 69,000 Direct materials Direct labour 115,000 62,400 124.000 Overhead 55,600 85,400 Total manufacturing costs 203,500 322,100 Work in process, opening 19,400 35,500 Total cost of work in process 219,000 Work in process, closing 18,500 Total cost of goods manufactured 249,300 313,900