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 Direct labor 19,000 13,200 12,000 Manufacturing overhead applied 10,000 Total current manufacturing costs 26,500 31,200 Beginning work in process inventory 8,100 8,200 Ending work in process inventory 4,400 10,000 Cost of goods manufactured 41,000 25,001 Beginning finished goods inventory 4,000 11,100 Ending finished goods inventory 8,300 5,200 Cost of goods sold 33,000 40,000