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Presented Below Are Incomplete 2016 Manufacturing Cost Data for Swartnez

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Presented below are incomplete 2016 manufacturing cost data for Swartnez Corporation.  Direct Materials Used  Direct Labor  Manufacturing Overhead  Total Manufa  Costs  (a) $22,000$42,000?$88,00 (b) $148,000?$112,000$460,00\begin{array} { c c c r } &\text { Direct Materials Used } & \text { Direct Labor } & \text { Manufacturing Overhead } & \begin{array} { r } \text { Total Manufa } \\\text { Costs }\end{array} \\\text { (a) } &\$22,000& \$ 42,000 & ? & \$ 88,00 \\ \text { (b) } &\$148,000& ? & \$ 112,000 & \$ 460,00 \\\hline\end{array} Instructions
Determine the missing amounts.

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(a) Total manufacturing costs $88000
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