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 14,000 14,100 Direct labor 20,000 Manufacturing overhead applied 12,500 Total current manufacturing costs 26,000 29,100 Beginning work in process inventory 8,500 7,700 Ending work in process inventory 4,500 8,100 Cost of goods manufactured 43,000 20,001 Beginning finished goods inventory 4,500 10,400 Ending finished goods inventory 7,800 6,800 Cost of goods sold 42,000 36,000