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	13,000		12,600
Direct labor	13,000
Manufacturing overhead applied		12,500
Total current manufacturing costs		27,000	30,600
Beginning work in process inventory	9,300		9,000
Ending work in process inventory	5,300	8,400
Cost of goods manufactured		45,000	28,001
Beginning finished goods inventory	3,400	11,200
Ending finished goods inventory	7,500		6,900
Cost of goods sold		35,000	39,000