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.) Note: 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 materials used 15,000 9,600 Direct labor 13,000 Manufacturing overhead applied 12,000 Total current manufacturing costs 26,500 29,700 Beginning work in process inventory 8,300 8,700 Ending work in process inventory 5,000 8,800 Cost of goods manufactured 50,000 1,001 Beginning finished goods inventory 3,800 11,500 Ending finished goods inventory 8,900 5,200 Cost of goods sold 40,000 34,000