1010 1900 . DAM Supply the missing data in the following cases. Each case is independent of the others. Case 2 3 14 Schedule of Cost of Goods Manufactured Direct materials $4,500 $6,000 $5,000 $3,000 Direct labor.. . . . . . .it..in ? $3,000 $7,000 $4,000 Manufacturing overhead $5,000 $4,000 ? $9.000 Total manufacturing costs .... . . . . . .. . $18,500 ? $20,000 ? Beginning work in process inventory .. . .. . . $2,500 ? $3,000 Ending work in process inventory ... . .. ? $1,000 $4,000 $3,000 Cost of goods manufactured . . . . .. . . . . . . ' $18,000 $14,000 ? ? Income Statement Sales i. .. . . ...M $30,000 $21,000 $36,000 $40,000 Beginning finished goods inventory... . . . . $1,000 $2,500 ? $2.000 Cost of goods manufactured ...... . . . . . . . $18,000 $14,000 $17,500 Goods available for sale. ? ? ? Ending finished goods inventory .. . ...... $1,500 $4,000 $3,500 Cost of goods sold. . . . . . . . . . . . . . .. .. $17,000 ? $18,500 ? Gross margin .. . . . . . . . . . . .. ....... ... $13,000 $17,500 Selling and administrative expenses ........ . ? $3.500 ? Net operating income. . ....... . . . . ... . . $4,000 ? $5,000 $9,000