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 labor Direct materials used Manufacturing overhead applied 11,000 11,700 14,000 12,500 Total current manufacturing costs 24,000 28,800 Beginning work in process inventory 9.700 7.400 Ending work in process inventory 4,100 9,000 Cost of goods manufactured 47,000 14.001 Beginning finished goods inventory 4,400 11,300 Ending finished goods inventory 8.200 5,500 Cost of goods sold 34.000 34,000