Required: A company uses a job order cost system with manufacturing overhead applied to products at a rate of 100% 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 $ 52,000 $ 42,000 Direct labor $ 52,000 Manufacturing overhead applied $ 62,000 Total current manufacturing costs $ 160,000 $ 94,000 Beginning Work in Process Inventory $ 42,000 $ 36,000 Ending Work in Process Inventory $ 44,000 $ 37,000 Cost of goods manufactured $ 159,000 $ 60,000 Beginning Finished Goods Inventory $ 44,000 $ 47,000 Ending Finished Goods Inventory $ 41,000 $ 47,000 Cost of goods sold (unadjusted) $ 113,000 $ 74,000 M