Question 15 Determine the missing values. Cost Case 1 Case 2 Case 3 Direct materials 127,100 68,600 Direct labour 115,500 64,600 124,300 Overhead 55,200 86,800 Total manufacturing costs 203,600 322,900 Work in process, opening 19,450 35,500 Total cost of work in process 219,500 Work in process, closing 18,500 Total cost of goods manufactured 249,300 312,700