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	$26,800
Manufacturing overhead applied		$44,100
Total manufacturing costs		$97,000	$30,000
Beginning Work in Process	$10,300		$7,200
Ending Work in process	$7,600	$9,500
Cost of goods manufactured		$94,400	$34,100
Beginning Finished Goods	$11,500	$13,800
Ending Finished Goods	$15,200		$4,400
Cost of goods sold (unadjusted)		$91,700	$36,900