Case 1 2 Direct materials used $10,190 $ 3140 8) Direct labor Manufacturing overhead Total manufacturing costs 5,130 8,720 8,660 4,960 24010 (a) 16,760 1,840 Beginning work in process inventory Ending work in process inventory (h) (b) 3,920 25,500 Sales revenue Sales discounts Cost of goods manufactured Beginning finished goods inventory 2,880 18,010 2,240 22,790 4,140 (c) 22,620 0) (d) (k) Goods available for sale Cost of goods sold Ending finished goods inventory Gross profit 3,680 3,270 7.750 (e) 3,250 (0) Operating expenses 5,990 Net income (1)