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.)

Direct Material used	17,000	f	15,000
Direct labor	15,000	e	i
Manufacturing overhead applied	a	12,500	j
Total current manufacturing costs	b	27,000	30,600
Beginning work in process inventory	9,100	g	7,300
Ending work in process inventory	4,800	9,800	k
Cost of goods manufactured	c	43,000	32,000
Beginning finished goods inventory	3,600	10,300	L
Ending finished goods inventory	8,400	h	5,100
Cost of goods sold	d	38,000	35,000