Deer Lake Inc. uses a job order costing system with manufacturing overhead applied to products at a rate of 150% of direct labor cost. Treating each case independently, find the missing amounts for a through l:  ?Case #1Case #2Case #3Direct materials used$20,000e.$10,000Direct labor$25,000f.i.Manufacturing overhead applieda.$45,000j.Total manufacturing costsb.$95,000$35,000Beginning Work in Process$10,000g.$6,000Ending Work in process$8,000$10,000k.Cost of goods manufacturedc.$93,000$36,000Beginning Finished Goods$12,000$12,000l.Ending Finished Goods$15,500h.$4,000Cost of goods sold (unadjusted)d.$91,000$37,000

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?Case #1Case #2Case #3
Direct materials used$20,000e. 20,000$10,000
Direct labor$25,000f. 30,000i. 10,000
Manufacturing overhead applieda. 37,500$45,000j. 15,000
Total manufacturing costsb. 82,500$95,000$35,000
Beginning Work in Process$10,000g. 8,000$6,000
Ending Work in process$8,000$10,000k. 5,000
Cost of goods manufacturedc. 84,500$93,000$36,000
Beginning Finished Goods$12,000$12,000l. 5,000
Ending Finished Goods$15,500h. 14,000$4,000
Cost of goods sold (unadjusted)d. 81,000$91,000$37,000
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 1.5X for overhead. The formula is then: X + 1.5X + 10,000 = 35,000. Then, solve for X.

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