Question 15 Determine the missing values. Cost Case 1 Case 2 Case 3 Direct materials 127,200 69,700 Direct labour 115,000 63,200 125,000 Overhead 55,000 87,000 Total manufacturing costs 203,900 322,700 Work in process, opening 19,400 35,800 Total cost of work in process 221,000 Work in process, closing 18,600 Total cost of goods manufactured 248,900 314,000