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. Direct materials used Case 1 20,000 Case 2 Case 3 12,000 Direct labor 14,000 Manufacturing overhead applied 11,500 Total current manufacturing costs 27,500 31,500 Beginning work in process inventory 9,600 7,100 Ending work in process inventory 5,500 9,900 Cost of goods manufactured 40,000 22,001 Beginning finished goods inventory 4,900 11,600 Ending finished goods inventory 8,500 6,700 Cost of goods sold -34,000 40,000