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.) (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 material used	15,000		13,200
Direct labor	16,000
Manufacturing overhead applied		12,500
Total current manufacturing costs		28,000	30,900
Beginning work in process inventory	8,800		7,900
Ending work in process inventory	5,100	10,000
Cost of goods manufactured		48,000	15,001
Beginning finished goods inventory	4,900	10,200
Ending finished goods inventory	7,600		5,000
Cost of goods sold		37,000	33,000