Miller Park Inc. uses a job order costing system with manufacturing overhead applied to products at a rate of 80% of direct labor cost. Treating each case independently, find the missing amounts for a through l:  ?Case #1Case #2Case #3Direct materials used$20,000e.$20,000Direct labor$25,000$20,000 i.Manufacturing overhead applieda.f.j.Total manufacturing costsb.$46,000$38,000Beginning Work in Process$9,000g.$6,000Ending Work in process$7,000$6,000$3,000Cost of goods manufacturedc.$45,000k.Beginning Finished Goods$13,000$8,000l.Ending Finished Goods$14,000h.$8,000Cost of goods sold (unadjusted)d.$48,000$43,000

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?Case #1Case #2Case #3
Direct materials used$20,000e.$10,000$20,000
Direct labor$25,000$20,000i. 10,000
Manufacturing overhead applieda. 20,000f.$16,000j. 8,000
Total manufacturing costsb. 65,000$46,000$38,000
Beginning Work in Process$9,000g.$5,000$6,000
Ending Work in process$7,000$6,000$3,000
Cost of goods manufacturedc. 67,000$45,000k.$41,000
Beginning Finished Goods$13,000$8,000l. 10,000
Ending Finished Goods$14,000h. 5,000$8,000
Cost of goods sold (unadjusted)d. 66,000$48,000$43,000
Direct materials + Direct labor + Manufacturing overhead applied = Total manufacturing costs. Total manufacturing costs + Beginning WIP - Ending WIP = Cost of goods manufactured. Cost of goods manufactured + Beginning FG - Ending FG = Cost of goods sold (unadjusted). For Case #3, use the unknown variable "X" for direct labor, and 0.8X for overhead. The formula is then X + 0.8X + 20,000 = 38,000. Then solve for X.

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