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,$12,000,,12,000],[$Direct labor,$14,000,,],[$Manufacturing overhead applied,,$12,000,],[$Total current manufacturing costs,,$24,500,29,700],[$Beginning work in process inventory,$9,700,,8,200],[$Ending work in process inventory,$5,200,9,500,],[$Cost of goods manufactured,,$47,000,6,001],[$Beginning finished goods inventory,$5,000,11,500,],[$Ending finished goods inventory,$7,000,,6,600],[$Cost of goods sold,,$34,000,42,000]]$