\begin{tabular}{|l|r|} \hline Beginning inventory (cases) & 0 \\ \hline Cases produced & 8,000 \\ \hline Cases sold & 7,000 \\ \hline Sales price per case & $115 \\ \hline Direct materials per case & $25 \\ \hline Direct labor per case & $40 \\ \hline Variable manufacturing overhead per case & $10 \\ \hline Total fixed manufacturing overhead & $192,000 \\ \hline Variable selling and administrative cost per case & $2 \\ \hline Fixed selling and administrative cost & $38,000 \\ \hline \end{tabular}