Determine the missing amount for each separate situation involving manufacturing cost flows.
(1)
(2)
(3)
Direct materials used
\$ 46,500
\$ 150,480
\$ 33,890
Direct labor used
75,000
55,380
45,720
Factory overhead
122,000
32,840
60,275
Total manufacturing costs
243,500
238,700
Work in process inventory, beginning
45,825
56,920
8,245
Total cost of work in process
289,325
Work in process inventory, ending
23,905
22,545
11,250
Cost of goods manufactured
265,420
273,075