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. Direct materials used Direct labor Case 1 19,000 Case 2 Case 3 11,700 19,000 Manufacturing overhead applied 12,000 Total current manufacturing costs 25,500 29,700 Beginning work in process inventory 8,700 8,600 Ending work in process inventory 4,600 8,000 Cost of goods manufactured 49,000 28.001 Beginning finished goods inventory, 4,600 10,600 Ending finished goods inventory 8,200 6,700 Cost of goods sold 38.000 35,000