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 13,000 13,500 Direct labor 16,000 Manufacturing overhead applied 10,000 Total current manufacturing costs 27,000 32,700 Beginning work in process inventory 9,400 7,300 Ending work in process inventory 5,400 9,600 Cost of goods manufactured 40,000 11,001 Beginning finished goods inventory 4,700 10,100 Ending finished goods inventory 8,200 6,300 Cost of goods sold 38,000 37,000