Required: A company uses a job order cost system with manufacturing overhead applied to products at a rate of 150% of direct labor cost Treating each case independently, find the missing amounts: Note: Input all amounts as positive values. Case 1 Case 2 Case 3 Direct materials used $ 20,600 $ 10,000 Direct labor $ 26,200 Manufacturing overhead applied $ 45,000 Total current manufacturing costs Beginning Work in Process Inventory Ending Work in process Inventory S 96.800 S 35,000 $ 11,100 $ 7,100 $ 5,000 $ 9.200 Cost of goods manufactured $ Beginning Finished Goods Inventory $ 12,300 $ 94,300 $ 13.200 35.900 Ending Finished Goods Inventory $ 15,200 $ Costof goods sold (unadjusted) 92,200 s 4,000 35.200