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 11,000 14,400 Direct labor 14,000 Manufacturing overhead applied 12,500 Total current manufacturing costs 28,500 31,800 Beginning work in process inventory 8,900 8,700 es Ending work in process inventory 4,900 9,200 Cost of goods manufactured 41,000 7,001 Beginning finished goods inventory 3,800 10,500 Ending finished goods inventory 7,400 6,900 Cost of goods sold 32,000 33,000