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. Case 1 Case 2 Case 3 Direct materials used $ 20,600 $ 10,000 Direct labor $ 25,000 Manufacturing overhead applied $ 44,550 Total current manufacturing costs $ 96,000 $ 37,500 Beginning Work in Process Inventory $ 10,800 $ 6,300 Ending Work in process Inventory $ 9,000 $ 9,900 Cost of goods manufactured $ 94,600 $ 35,100 Beginning Finished Goods Inventory $ 12,800 $ 13,700 Ending Finished Goods Inventory $ 15,200 $ 4,400 Cost of goods sold (unadjusted) $ 91,400 $ 36,400