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	17,000	4,333	13,200
Direct Labor	16,000	8,667
Manufacturing overhead applied	24,000	13,000
Total current manufacturing costs	57,000	26,000	27,000
Beginning work in process inventory	8,200		8,700
Ending work in process inventory	5,600	9,800
Cost of goods manufactured	59,600	41,000	2,001
Beginning finished goods inventory	4,400	12,000
Ending finished goods inventory	7,200		7,000
Cost of goods sold	56,800	36,000	33,000