$\backslash$table$[[,$Case $1,$Case $2,$Case $3],[$Direct materials used,$13,000,11,500,10,200],[$Direct labor,$15,000,7,000,5,760],[$Manufacturing overhead applied,$24,000,10,500,8,640],[$Total current manufacturing costs,$56,000,25,000,30,600],[$Beginning work in process inventory,$9,000,25,500,7,800],[$Ending work in process inventory,$4,400,8,000,21,699],[$Cost of goods manufactured,$59,800,42,000,3,001],[$Beginning finished goods inventory,$4,400,11,000,27,099],[$Ending finished goods inventory,$8,300,18,300,6,400],[$Cost of goods sold,$55,900,36,000,40,000]]$