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

Direct

Direct

Total

Materials

Labor

Factory

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