Presented Below Are Incomplete 2016 Manufacturing Cost Data for Tardy

Presented below are incomplete 2016 manufacturing cost data for Tardy Corporation. $\begin{array}{ccccccc}&&&&\text { Total}&\text { Work in}&\text { Work in }&\text { Cost of }\\&\text { DirectMaterials }&\text {Direct }&\text {Manufacturing }&\text {Manufacturing }&\text {Process }&\text {Process } &\text { Goods }\\&\text { Used }&\text {Labor }&\text {Overhead }&\text { Costs } &(1 / 1) &(12 / 31)& \text { Manufactured }\\\hline\text { (a) } & \$ 38,000 & \$ 80,000 & \$ 48,000 & ? & \$ 120,000 & \$ 96,000 & ? \\\text { (b) } & \$ 149,000 & \$ 53,000 & \$ 90,000 & \$ 292,000 & ? & \$ 98,000 & \$ 311,000 \\\text { (c) } & \$ 53,000 & \$ 116,000 & \$ 121,000 & \$ 290,000 & \$ 403,000 & ? & \$ 515,000\end{array}$ Instructions
Determine the missing amounts.