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 Cost

(a)

$40,000

$61,000

$ 50,000

?

(b)

?

$75,000

$140,000

$296,000

(c)

$55,000

?

$111,000

$310,000