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. Case 1 Case 2 Case 3 Direct materials used 13,000 10,500 Direct labor 12,000 Manufacturing overhead applied 11,500 Total current manufacturing costs 25,000 31,200 Beginning work in process inventory 9,700 8,800 Ending work in process inventory 4,400 9,500 Cost of goods manufactured 46,000 8,001 Beginning finished goods inventory 3,600 10,900 Ending finished goods inventory 7,100 6,700 Cost of goods sold 37,000 41,000 13