E2-6 (Static) 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.) (Input all amounts as positive values.) Case 1 Case 2 Case 3 Direct materials used Direct labor $12.000 $15,000 25,000 Manufacturing overhead applied 18,000 Total current manufacturing costs 45,000 35,000 Beginning work in process inventory 10,000 9,000 Ending work in process inventory 12,000 7,000 Cost of goods manufactured 46,000 32,000 Beginning finished goods inventory 15,000 10,000 Ending finished goods inventory 12,000 6,000 Cost of goods sold 48,000 34,000