Direct material used Direct labor Case 1 19,000 13,000 19,500 51,500 8,000 Case 2 Case 3 4,1679 ,900 8,333 12,500 25,000 28,500 29,000 8,400 9,000 21,899 45,000 15,001 11,400 32,199 18,400 5,200 38,000 42,000 Manufacturing overhead applied Total current manufacturing costs Beginning work in process inventory Ending work in process inventory Cost of goods manufactured Beginning finished goods inventory Ending finished goods inventory Cost of goods sold US 4,900 54,600 4,400 8,100 42,000