E2-6 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 11,400 19,000 Direct labor 18,000 Manufacturing overhead applied 11,500 Total current manufacturing costs 25,000 29,400 Beginning work in process inventory 10,000 8,300 5,300 Ending work in process inventory Cost of goods manufactured 9,300 50,000 24,001 Beginning finished goods inventory Ending finished goods inventory 3,400 10,600 8,300 6,600 Cost of goods sold 36,000 37,000