Deer Lake Inc. uses a job order costing system with manufacturing overhead applied to products at a rate of 150% of direct labor cost. Find the missing amounts by treating each case independently.

Case 1 Case 2 Case 3 Direct materials used Direct labor Manufacturing overhead appled Total manutacturing costs 20,000 10.000 $ 26,000 $ 45,000 $ 95,000 $ 35,000 Beginning Work in Process 10,000 6,000 Ending Work in process Cost of goods manutactured Beginning Finished Goods Ending Finished Goods 8,000 $ 10,000 $ 93,000 $ 36,000 12,000 $ 12,000 15,500 4,000 Cost of goods soid (unadjusted) 91,000 $ 37,000