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 17,000 12,900 Direct labor 20,000 Manufacturing overhead applied. 12,000 Total current manufacturing costs 28,500 32,100 Beginning work in process inventory 8,800 7,400 Ending work in process inventory 4,900 8,500 Cost of goods manufactured 49,000 28,001 Beginning finished goods inventory 4,400 11,700 Ending finished goods inventory 8,100 6,500 Cost of goods sold 35,000 35,000