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 $ 21,300 $ 10,000 Direct labor $ 26,300 Manufacturing overhead applied $ 42,450 Total current manufacturing costs $ 95,600 $ 37,500 Beginning Work in Process Inventory Ending Work in process Inventory $ 11,600 60 $ 7,600 $ 60 8,000 $ 8,900 Cost of goods manufactured $ 60 95,000 $ 35,300 Beginning Finished Goods Inventory 6 12,300 $ 13,400 Ending Finished Goods Inventory $ 15,000 $ 4,300 Cost of goods sold (unadjusted) 60 $ 92,200 $ 36,600