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.) (Input all amounts as positive values.)

Direct materials used$12,000$15,000Direct labor25,000Manufacturing overhead applied18,000Total current manufacturing costs45,00035,000Beginning work in process inventory10,0009,000Ending work in process inventory12,0007,000Cost of goods manufactured46,00032,000Beginning finished goods inventory15,00010,000Ending finished goods inventory12,0006,000Cost of goods sold48,00034,000