Exercise 14-17 (Algo) Determining cost flows for manufacturers LO P2 Determine the missing amount for each separate situation involving manufacturing cost flows. (1) (2) (3) Direct materials used $ 151,580 $ 34,990 Direct labor used 76,100 46,820 Factory overhead 123,100 33,940 61,375 Total manufacturing costs 244,600 239,800 Work in process inventory, beginning 58,020 9,345 Total cost of work in process 291,525 Work in process inventory, ending 23,645 12,350 Cost of goods manufactured 266,520