Answer:
The Missing Amounts are underlined and in bold text
Direct Materials Direct Labor Factory Overhead Total Manufacturing cost
(1) $42,900 $62,300 $52,300 $157500
(2) $78,000 $79,000 $142,000 $299,000
(3) $59,000 $138,000 $115,000 $312,000
Total Manufacturing Costs Work in Process (January 1)
Work in Process (December 31) Cost of Goods Manufactured
(1) $157500 $122,000
$84,600 $194,900
(2) $299,000 $123,000
$98,800 $323,200
(3) $312,000 $464,000
$58,000 $718,000