Exercise 18-17 (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 $ 152,180 $ 35,590 Direct labor used 76,700 47,420 Factory overhead 123,700 34,540 61,975 Total manufacturing costs 245,200 240,400 Work in process inventory, beginning 58,620 9,945 Total cost of work in process 292,725 Work in process inventory, ending 24,245 12,950 Cost of goods manufactured 267,120