DM Used Direct Labor Mfg OH Total Mfg Costs $38,000 80,000 48,000 $149000 53,000 90,000 292,000 $53,000 116,000 121,000 290,000 Fill in the blanks for each missing letter. Do not use the $ sign in your answer. WIP (1/1) WIP (12/31) 120,000 96,000 98,000 403,000 WIP (12/31) Cost of Goods Manufactured 96,000 98,000 311,000 515,000