Answer and Explanation:
The computation of the missing amount is as follows
As we know that
Total manufacturing costs is 
= Direct materials cost + Direct labor cost + Factory overhead  cost
And, 
Cost of goods manufactured is 
= Total manufacturing costs + Beginning work in process - ending work in process
Based on this, the calculation is as follows
   <u> Direct materials Direct labor Factory       Total</u>
<u>                                                       overhead  manufacturing costs
</u>
1. $44,000               $62,200     $51,100        $157,300
2. $78,500             $77,500     $144,000       $300,000
3. $58,600            $138,400     $114,000       $311,000
Now
 <u>  Total Manufacturing Costs Beg. Work   End. Work  Cost of Goods </u>
<u>                                               in Process  in Process  Manufactured
</u>
1. $157,300                            $122,000     $85,200      $194,100
2. $300,000                         $123,400        $99,800     $323,600
3. $311,000                            $465,000       $57,000     $719,000