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 materials used 13,000 15,000 Direct labor 18,000 Manufacturing overhead applied 10,500 Total current manufacturing costs 28,000 31,500 Beginning work in process inventory 9,200 7,800 Ending work in process inventory 5,800 8,400 Cost of goods manufactured 44,000 28,001 Beginning finished goods inventory 3,900 10,300 Ending finished goods inventory 7,700 6,500 Cost of goods sold 32,000 33,000