For each of these three cases, determine the missing amounts indicated by question marks.

Case 2 Case 1 $7 19,480 Case 3 $7 34,000 18,000 86,000 38,000 Sales Finished goods inventory, beginning Work-in-process inventory, beginning Direct materials Direct labor Manufacturing overhead applied Work-in-process inventory, ending Cost of goods manufactured Finished goods inventory, ending Cost of goods sold Gross margin Operating expenses Netincome (loss) $95,000 9,000 8,000 19,000 30,000 26,000 134,650 76,420 157 830 28,845 350,175 34,000 146,000 66,000 32,000 352,095 77,715 132,000 36,000 28,000 19,000 3,000 (39,707)