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,$18,000,,13,800],[$Direct labor,$10,000,,],[$Manufacturing overhead applied,,,$],[$Total current manufacturing costs,,$13,000,],[$Beginning work in process inventory,$26,000,28,500,],[$Ending work in process inventory,$9,700,,7,000],[$Cost of goods manufactured,$4,500,8,300,],[$Beginning finished goods inventory,,$40,000,23,001],[$Ending finished goods inventory,$4,900,11,600,],[$Cost of goods sold,$7,500,,5,700]]$