Case 1 2 $9.720 $ $ 3530 (g) Direct materials used Direct labor Manufacturing overhead Total manufacturing costs 5,520 8,490 8,650 4,540 23730 16,720 (a) 1,180 (h) Beginning work in process inventory Ending work in process inventory 7260 3,360 (b) 25,090 33170 Sales revenue (1) 2,740 17,650 2,180 22.220 Sales discounts Cost of goods manufactured Beginning finished goods inventory 4910 4,150 (c) 22,560 26370 Goods available for sale 0) 18650 23170 (d) (k) Cost of goods sold Ending finished goods inventory 3,910 3,200 3700 7,820 Gross profit 3,080 1780 Operating expenses (0) 620 6,060 Net income CASE 1 Cost of Goods Manufactured Schedule $