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.

\begin{tabular}{|l|r|r|r|} \hline & Case 1 & Case 2 & \multicolumn{1}{|c|}{ Case 3 } \\ \hline Direct materials used & 17,000 & & 9,300 \\ \hline Direct labor & 10,000 & & \\ \hline Manufacturing overhead applied & & 10,500 & \\ \hline Total current manufacturing costs & & 24,500 & 27,300 \\ \hline Beginning work in process inventory & 8,500 & & 8,600 \\ \hline Ending work in process inventory & 4,200 & 9,500 & \\ \hline Cost of goods manufactured & & 47,000 & 16,001 \\ \hline Beginning finished goods inventory & 3,600 & 11,000 & \\ \hline Ending finished goods inventory & 9,000 & & 6,900 \\ \hline Cost of goods sold & & 42,000 & 37,000 \\ \hline \end{tabular}