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 $ 20,800 $ 10,000 Direct labor $ 26,700 Manufacturing overhead applied $ 43,200 Total manufacturing costs $ 96,700 $ 32,500 Beginning Work in Process $ 11,800 $ 6,600 Ending Work in process $ 7,300 $ 9,500 Cost of goods manufactured $ 93,400 $ 34,400 Beginning Finished Goods $ 12,100 $ 12,800 Ending Finished Goods $ 14,500 $ 5,200 Cost of goods sold (unadjusted) $ 91,300 $ 36,800