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 2 Case 1 21,900 Case 3 10,000 26,600 42,750 96,300 35.000 11,900 6,700 Direct materials used Direct labor Manufacturing overhead applied Total manufacturing costs Beginning Work in Process Ending Work in process Cost of goods manufactured Beginning Finished Goods Ending Finished Goods Cost of goods sold (unadjusted) 7,100 $ 9,100 93,700 13,000 $ 35,700 $ 12,300 15,000 4,600 $ 92,800 $ 36,800