E2-6 (Algo) Finding Unknown Values in the Cost of Goods Manufactured Report [LO 2-3, 2-6] Mulligan Manufacturing Company uses a job order cost system with overhead applied to products at a rate of 150 percent of direct labor cost. Required: Treating each case independently, selected from the manufacturing data given below, find the missing amounts. You should do them in the order listed. (Hint: For the manufacturing costs in Case 3, first solve for conversion costs and then determine how much of that is direct labor and how much is manufacturing overhead.) (Do not round your intermediate calculations. Round your final answers to the nearest whole dollar. Enter all amounts as positive values.) Case 1 Case 2 Case 3 Direct material used 13,000 11,400 Direct labor 13,000 Manufacturing overhead applied 26,000 12,000 Total current manufacturing costs 28,000 32,400 Beginning work in process inventory 9,600 8,100 Ending work in process inventory 4,400 8,300 Cost of goods manufactured 45,000 5,001 Beginning finished goods inventory 4,000 11,200 Ending finished goods inventory 8,100 6,400 Cost of goods sold 39,000 37,000