Brisebois Inc. uses a job order costing system with manufacturing overhead applied to products at a rate of 100% of direct labor cost. Treating each case independently, find the missing amounts (Input all amounts as positive value. Omit the "$" sign in your response):

		Case 1		Case 2		Case 3
Direct materials used	$	20,500	$		$	21,200
Direct labor	$	26,200	$	20,700	$
Manufacturing overhead applied	$		$		$
Total manufacturing costs	$		$	47,900	$	41,200
Beginning Work in Process	$	10,900	$		$	8,000
Ending Work in process	$	7,000	$	4,500	$	9,600
Cost of goods manufactured	$		$	46,400	$
Beginning Finished Goods	$	13,700	$	8,800	$
Ending Finished Goods	$	12,600	$		$	8,100
Cost of goods sold (unadjusted)	$		$	48,300	$	42,200