d. Account Activity and Relationships Case A Case B Case C Case D $85,000 (b) $110,000 Direct materials . 15,000 21,000 ( 21,000 . Drect labor... Total direct costs . . . . (c) 20,000 (a) 32,000 (b) 26,000 (e) 30,000 8,000 Manufacturing overhead Current manufacturing costs Work in process, beginning . (d) 10,000 (e) 95,000 79,000 (d) 21,000 7,000 10,000 5,000 ( 21,000 (c) 82,000 9,000 8,0007,000 12,000 (d) 32,000 Finished goods inventory, ending... .6,000 (g) 8,000 (b) 80,000 (a) 18,000 15,000 (e) 35,000 20,000 15,000 Selling and administrative expenses Net income. (g) 22,000 12,000 6,000 Required tath cabe is independent. Solve for missing data in alphabetical order. (Hint: Refer to Exhibit 18.6, p. 18-17 and the WIP table, p. 18-25.) case is ind