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.$)$:

$\backslash$table$[[,$Case $1,$Case $2,$Case $3],[$Direct materials used,$$,20,700,,,$$$,10,000],[$Direct labor,$$,26,000,,,,],[$Manufacturing overhead applied,,,$$,43,800,,],[$Total manufacturing costs,,,$$,96,100,$$$,35,000],[$Beginning Work in Process,$$,10,900,,,$$$,6,500],[$Ending Work in process,$$,8,500,$$$,9,000,,],[$Cost of goods manufactured,,,$$,94,100,$$$,35,600],[$Beginning Finished Goods,$$,12,200,$$$,12,300,,],[$Ending Finished Goods,$$,15,400,,,$$$,4,200],[$Cost of goods sold $($unadjusted$),,,$$$,92,400,$$$,35,800]]$