Determine the missing amount for each letter Case 1 2 Direct materials used $10,190 $ (8) 5,130 8,660 Direct labor Manufacturing overhead 8.720 4,960 Total manufacturing costs 24,040 (a) 16,760 Beginning work in process inventory 1,840 (h) Ending work in process inventory (b) 3,920 Sales revenue 25,500 2,880 2.240 Sales discounts Cost of goods manufactured 18,010 22,790 Beginning finished goods inventory (c) 4,140 Cost of goods available for sale 22,620 00) Cost of goods sold (d) (k) Ending finished goods inventory 3,680 3.270 Gross profit (e) 7,750