Manufacturing Materials Used Labor Used Factory Overhead $53,800 $ Costs $41,400 $62,600 157,800 79,300 $77,700 $142,000 $299,000 $58,700 $ $113,000 $311,000 e Textbook and Media (b) Your answer is partially correct. Determine the missing amounts. Total Manufacturing Work in Process (January 1) $124.000 Costs Work in Process (December 31) $85,900 $ Cost of Goods Manufactured (1) $ 157,800 $299,000 $ $98,500 $323,800 $311,000 $467,000 $ $716,000