Determine the missing amount for each letter. Case 1 2 Direct materials used $9,840 (8) 5,350 9,020 Direct labor Manufacturing overhead 8,670 4,380 Total manufacturing costs 16,700 (a) Beginning work in process inventory 1,840 (h) Ending work in process inventory 4,000 (b) Sales revenue 25.790 0) 2,660 1,680 Sales discounts Cost of goods manufactured 17.580 22.230 Beginning finished goods inventory 3,570 (c) Cost of goods available for sale 22,700 (1) UETS VINHETTY *UTU (h) Ending work in process inventory 4,000 (b) Sales revenue 25,790 (0) 2,660 1,680 Sales discounts Cost of goods manufactured 17.580 22.230 Beginning finished goods inventory (c) 3,570 Cost of goods available for sale 22,700 Cost of goods sold (d) (k) Ending finished goods inventory 3,930 3,220 Gross profit (e) 7,210 Operating expenses 3,270 (0) Net income 5,450 (1)