Case 1 Case 2 Case 3 Direct material used 20,000 12,300 Direct labor 11,000 Manufacturing overhead applied 12,000 Total current manufacturing costs 29,000 28,500 Beginning work in process inventory 9,100 8,400 Ending work in process inventory 5,600 9,300 Cost of goods manufactured 46,000 4001 Beginning finished goods inventory 3,400 10,000 Ending finished goods inventory 7,400 6,800 Cost of goods sold 41,000 42,000

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.) (Do not round your intermediate calculations. Round your answer to the nearest whole dollar.)