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.

$\backslash$table$[[,$Case $1,$Case $2,$Case $3],[$Direct materials used,$20,000,,12,000],[$Direct labor,$14,000,,],[$Manufacturing overhead applied,,$11,500,],[$Total current manufacturing costs,,$27,500,31,500],[$Beginning work in process inventory,$9,600,,7,100],[$Ending work in process inventory,$5,500,9,900,],[$Cost of goods manufactured,,$40,000,22,001],[$Beginning finished goods inventory,$4,900,11,600,],[$Ending finished goods inventory,$8,500,,6,700],[$Cost of goods sold,,$34,000,40,000]]$

Thank you!