Deer Lake 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.):

	Case 1	Case 2	Case 3
Direct materials used	$20,600		$10,000
Direct labor	$26,700
Manufacturing overhead applied		$44,100
Total manufacturing costs		$95,200	$35,000
Beginning Work in Process	$10,400		$7,800
Ending Work in process	$8,600	$8,900
Cost of goods manufactured		$93,100	$34,700
Beginning Finished Goods	$11,500	$13,300
Ending Finished Goods	$14,900		$4,700
Cost of goods sold (unadjusted)		$91,700	$35,700