Determine the missing amounts in each of the following independent cases.

 

CALCULATIONS
	Case A		Case B		Case C
Beginning inventory, raw material		*	20,000		15,000
Ending inventory, raw material	90,000			*	30,000
Purchases of raw material	100,000		85,000			*
Direct material	70,000		95,000			*
Direct labor		*	100,000		125,000
Manufacturing overhead	250,000			*	160,000
Total manufacturing costs	520,000		345,000		340,000
Beginning inventory, work in process	35,000		20,000			*
Ending inventory, work in process		*	35,000		5,000
Cost of goods manufactured	525,000			*	350,000
Beginning inventory, finished goods	50,000		40,000			*
Cost of goods available for sale		*		*	370,000
Ending inventory, finished goods		*		*	25,000
Cost of goods sold	545,000		330,000			*
Sales		*		*	480,000
Gross margin	255,000		170,000			*
Selling and administrative expenses		*	75,000			*
Income before taxes	150,000			*	90,000
Income tax expense	40,000		45,000			*
Net income		*		*	55,000