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 21 Case 3 Direct material used Direct labor 11,000 12,900 11,000 Manufacturing overhead applied 12,500 Total current manufacturing costs 26,500 27,300 Beginning work in process inventory 9,900 8,100 Ending work in process inventory 5,100 8,800 Cost of goods manufactured i 47,000 6,001 Beginning finished goods inventory 4,700 10,200 Ending finished goods inventory 8,000 6,800 Cost of goods sold 40,000 34,000