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	15,000		14,400
Direct labor	11,000
Manufacturing overhead applied		11,000
Total current manufacturing costs		28,500	28,200
Beginning work in process inventory	9,200		8,300
Ending work in process inventory	4,200	9,400
Cost of goods manufactured		48,000	1
Beginning finished goods inventory	3,500	11,600
Ending finished goods inventory	7,900		5,200
Cost of goods sold		36,000	40,000