Nashville Inc. uses a job order costing system with manufacturing overhead applied to products at a rate of 200% of direct labor cost. Treating each case independently, find the missing amounts (Input all amounts as positive values.): Case 1 Case 2 Case 3 Direct materials used Direct labor $ 50,000 $ 50,000 $ 60,000 Manufacturing overhead applied $ 75,000 Total manufacturing costs $ 190,000 $ 225,000 Beginning Work in Process $ 45,000 Ending Work in process $ 40,000 $ 33,000 $ 47,000 Cost of goods manufactured $ 187,000 $ 244,000 Beginning Finished Goods $ 42,000 $ 44,000 Ending Finished Goods $ 42,000 $ 45,000 Cost of goods sold (unadjusted) $ 93,000 $ 233,000