Required: A company uses a job order cost system with manufacturing overhead applied to products at a rate of 90% of direct labor cost. Treating each case independently, find the missing amounts: Note: Input all amounts as positive values. Direct materials used Direct labor Manufacturing overhead applied Case 1 Case 2 Case 3 S 21.400 S 20,600 $ 26,800 $ 20.400 + Total current manufacturing costs $ 47,200 37,510 Beginning Work in Process Inventory $ 10,100 S 7,600 Ending Work in Process Inventory $ 0,100 $ 5,700 $ 5.710 Cost of goods manufactured $ 45.400 Beginning Finished Goods Inventory S 14.100 $ 8,700 Ending Finished Goods Inventory $ 12.700 $ 9,800 Cost of goods sold (unadjusted) $ 49.800 $ 42,500