27.11 Mulligan Manufacturing Company uses a job order cost system with overhead applied to products at a rate of 150 percent of direct labor cost. Required: Treating each case independently, selected from the manufacturing data given below, find the missing amounts. You should do them in the order listed. (Hint: For the manufacturing costs in Case 3, first solve for conversion costs and then determine how much of that is direct labor and how much is manufacturing overhead.) (Do not round your intermediate calculations. Round your final answers to the nearest whole dollar. Enter all amounts as positive values.) Answer is complete but not entirely correct. Case 1 Case 2 Case 3 Direct material used 19,000 24,666 12,000 Direct labor 15,000 7,666 6,720 Manufacturing overhead applied 22,500 11,500 13,440 Total current manufacturing costs 56,500 24,000 28,800 Beginning work in process inventory 9,000 33,300 7,100 Ending work in process inventory 4,400 9,300 23,899 Cost of goods manufactured 61,500 48,000 12,001 Beginning finished goods inventory 4,400 10,600 34,899 Ending finished goods inventory 8,600 17,600 6,900 Cost of goods sold 57.300 41,000 40,000