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 10,000 13,200 Direct labor 15,000 Manufacturing overhead applied 11,500 Total current manufacturing costs 27,500 31,200 Beginning work in process inventory 8,400 7,000 Ending work in process inventory 4,400 8,800 Cost of goods manufactured 43,000 9,001 Beginning finished goods inventory 3,600 11,700 Ending finished goods inventory 7,900 5,600 Cost of goods sold 36,000 39,000