44) Roronoa Zoro Inc. uses a job order costing system with manufacturing overhead applied to products at a rate of 150% of direct labor cost. Treating each case independently, find the missing amounts (Input all amounts as positive values.) (CASES 1 & 2 are for normal points, CASE 3 is extra credit +2 pts): Case 1 Case 2 Case 3 Direct materials used $21,100 $10,000 Direct labor $25,500 Manufacturing overhead applied $43,500 Total manufacturing costs $95,400 $40,000 Beginning Work in Process $10,300 $7700 Ending Work in Process $8600 $9500 Cost of goods manufactured $93,400 $35,000 Beginning Finished Goods $12,600 $13,700 Ending Finished Goods $15,100 $4500 Cost of goods sold (unadjusted) $93,000 $36,700