Presented below are incomplete 2022 manufacturing cost data for Carla Vista Corporation. Determine the missing amounts. Direct Materials Used Direct Manufacturing Total Manufacturing Labor Overhead Costs (a) $44,840 $94,400 $56,640 Work in Process (1/1) $141,600 (b) $175,820 $62,540 $106,200 $344,560 (c) $62,540 $136,880 $142,780 $342,200 $475,540 0 $ Work in Work in Process (1/1) Process (12/31) $141,600 $113,280 $ $475,540 $ $115,640 Cost of Goods Manufactured $366,980 $607,700