Presented Below Are Incomplete 2016 Manufacturing Cost Data for Supreme

Presented below are incomplete 2016 manufacturing cost data for Supreme Corporation. $$\begin{array} { | c | c | c | c | c | } \hline & \text { Direct Materials Used } & \text { Direct Labor } & \begin{array} { c } \text { Manufacturing } \\\text { Overhead }\end{array} & \text { Total Manufacturing Costs } \\\hline \text { (a) } & \$ 48,000 & \$ 72,000 & ? & \$ 194,000 \\\hline \text { (b) } & \$ 95,000 & ? & \$ 80,000 & \$ 305,000 \\\hline \text { (c) } & ? & \$ 80,000 & \$ 120,000 & \$ 260,000 \\\hline\end{array}$$ Instructions
Determine the missing amounts.

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