Presented below are incomplete manufacturing cost data. Determine the missing amounts for three different situations.

Direct

Materials

Used

Direct

Labor

Used

Factory

Overhead

Total

Manufacturing

Costs

1

$40,000

$61,000

$50,000

?

2

?

$75,000

$140,000

$296,000

3

$55,000

?

$111,000

$310,000