Mulligan manufacturing Q: 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 Direct Material used

12,000

f

15,000

Direct labor

25,000

e

i

Manufacturing overhead applied

a

18,000

j

Total current manufacturing costs

b

45,000

35,000

Beginning work in process inventory

10,00

g

9000

Ending work in process inventory

12,000

7,000

k

Cost of goods manufactured

c

46,000

32,000

Beginning finished goods inventory

15,000

10,000

L

Ending finished goods inventory

12,000

h

6,000

Cost of goods sold

d

48,000

34,000