Required:

Deer Lake Incorporated 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.

$\backslash$table$[[$Direct materials used,Case $1,$Case $2,$Case $3],[$$$,21,200,,,$$$,10,000],[$Direct labor,$$,26,200,,,,],[$Manufacturing overhead applied,,,$$,42,600,,],[$Total current manufacturing costs,,,$$,96,800,$$$,40,000],[$Beginning Work in Process Inventory,$$,10,000,,,$$$,6,500],[$Ending Work in process Inventory,$$,8,400,$$$,8,200,,],[$Cost of goods manufactured,,,$$,93,800,$$$,34,000],[$Beginning Finished Goods Inventory,$$,12,200,$$$,12,900,,],[$Ending Finished Goods Inventory,$$,15,300,,,$$$,5,900],[$Cost of goods sold $($unadjusted$),,,$$$,91,500,$$$,35,500]]$