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 18,000 13,200 Direct labor 13,000 Manufacturing overhead applied 19,500 11,000 Total current manufacturing costs 50,500 25,000 30,900 Beginning work in process inventory 9,400 7,300 Ending work in process inventory 5,000 9,900 Cost of goods manufactured 42,000 15,001 Beginning finished goods inventory 3,700 12,000 Ending finished goods inventory 7,100 6,600 Cost of goods sold 39,000 34,000