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

Direct

Direct

Total

Materials

Labor

Manufacturing

Manufacturing

Used

Used

Overhead

Costs

(1)

$25,000

$61,000

$ 50,000

?

(2)

?

$75,000

$140,000

$296,000

(3)

$55,000

?

$111,000

$310,000