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.) Note: 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 materials used 20,000 13,200 Direct labor 18,000 Manufacturing overhead applied 12,000 Total current manufacturing costs 27,500 29,400 Beginning work in process inventory 9,800 7,400 Ending work in process inventory 5,100 8,400 Cost of goods manufactured 45,000 8,001 Beginning finished goods inventory 4,700 11.900 Ending finished goods inventory 8,900 5,300 Cost of goods sold 33,000 34,000 inces Direct materials used Direct labor Manufacturing overhead applied Case 1 Case 2 Case 3 20,000 13,200 18,000 12,000 Total current manufacturing costs 27,500 29,400 Beginning work in process inventory 9,800 7,400 Ending work in process inventory 5,100 8,400 Cost of goods manufactured 45,000 8,001 Beginning finished goods inventory 4,700 11,900 Ending finished goods inventory 8,900 5,300 Cost of goods sold 33,000 34,000