Part 1: Determine the missing amount for each separate situation involving manufacturing cost flows.

	Manufacturer X	Manufacturer Y
Direct material used	$63,000	$100,000
Direct labor used	(a)	$86,000
Factory overhead	$70,000	(d)
Total manufacturing costs	$192,000	(e)
Beg. WIP	12,000	$4,200
Total cost of WIP	(b)	$300,000
End WIP	$51,000	(f)
COGM	(c )	$90,000