Required: Treating each case independently, selected from the manufacturing data given below, find the missing amounts. You should do them in the order listed. (Hint: For the manufacturing costs in Case 3, first solve for conversion costs and then determine how much of that is direct labor and how much is manufacturing overhead.) (Do not round your intermediate calculations. Round your final answers to the nearest whole dollar. Enter all amounts as positive values.)

	Case 1	Case 2	Case 3
Direct material used	12,000		11,100
Direct labor	16,000
Manufacturing overhead applied		12,500	9,800
Total current manufacturing costs		26,000	32,700
Beginning work in process inventory	8,200		8,200
Ending work in process inventory	5,200	8,800
Cost of goods manufactured		40,000	28,001
Beginning finished goods inventory	3,700	12,000
Ending finished goods inventory	7,800		5,000
Cost of goods sold		40,000	41,000