Direct Materials Used Direct Labor Manufacturing Overhead Manufacturing Costs (1) $40,000 $60,800 $50,000 $ 150000 (2) $ 81300 $75,000 $140.000 $296,800 131 $55,000 $ 144200 $110,800 $310,000 eTextbook and Media Attempts: 1 of 5 used Using multiple attempts will impact your score. 10% score reduction after attempt 3 Question Part Score 3/3 (a2) Determine the missing amounts Total Manufacturing Costs Work in Process Jan. 1) Work in Process (Dec. 31) Cost of Goods Manufactured $120.000 $81,600 5 $296,800 $ 598.400 $334,800 $310.000 $462400 $ $715,000