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 19,000 11,400 Direct labor 14,000 Manufacturing overhead applied 21,000 11,500 Total current manufacturing costs 54,000 26,000 28,500 Beginning work in process inventory 8,600 8.000 Ending work in process inventory 4,400 8.000 Cost of goods manufactured 58.200 40,000 29.001 Beginning finished goods inventory 3,500 10.500 Ending finished goods inventory 8,600 5.200 Cost of goods sold 53.100 38.000 34,000