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.$)$

$\backslash$table$[[,$Case $1,$Case $2,$Case $3],[$Direct material used,$16,000,,13,200],[$Direct labor,$16,000,,],[$Manufacturing overhead applied,,$10,500,],[$Total current manufacturing costs,,$29,000,27,600],[$Beginning work in process inventory,$8,800,,8,100],[$Ending work in process inventory,$5,000,9,500,],[$Cost of goods manufactured,,$45,000,14,001],[$Beginning finished goods inventory,$3,600,10,300,],[$Ending finished goods inventory,$7,500,,6,100],[$Cost of goods sold,,$37,000,35,000]]$