S Mulligan Manufacturing Company uses a job order cost system with overhead applied to products at a rate of 150 percent of direct labor cost. 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.) Note: Do not round your intermediate calculations. Round your final answers to the nearest whole dollar. Enter all amounts as positive values. Direct materials used Case 1 17,000 Case 2 Case 3 12,600 Direct labor 11,000 Manufacturing overhead applied 16,500 13,000 Total current manufacturing costs 44,500 26,500 27,900 Beginning work in process inventory 8,800 27,700 7,900 Ending work in process inventory 4,200 8,200 Cost of goods manufactured 49,100 46,000 1,001 Beginning finished goods inventory 4,600 10,200 Ending finished goods inventory 9,000 18,200 5,700 Cost of goods sold 44,700 38,000 41,000