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 Direct labor 20,000 9,900 18,000 Manufacturing overhead applied 12,500 Total current manufacturing costs 28,500 30,300 Beginning work in process inventory 9,400 7,600 Ending work in process inventory 5,600 9,300 Cost of goods manufactured 42,000 7,001 Beginning finished goods inventory 3,200 10,800 Ending finished goods inventory 9,000 6,000 Cost of goods sold 40,000 34,000