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 answer to the nearest whole dollar.)

	Case 1	Case 2
Direct material used	20,000		12,300
Direct labor	11,000
Manufacturing overhead applied		12,000
Total current manufacturing costs		29,000	28,500
Beginning work in process inventory	9,100		8,400
Ending work in process inventory	5,600	9,300
Cost of goods manufactured		46,000	4,001
Beginning finished goods inventory	3,400	10,000
Ending finished goods inventory	7,400		6,800
Cost of goods sold		41,000	42,000