(e) Each case 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 A Case B Case C Case D Sales $425,000 (b) 550,000 (b) Direct materials 75,000 105,000 (8) 105,000 Direct labor 25,000 (c) 100,000 (c) Total direct costs (a) 160,000 (e) 150,000 Conversion cost (b) 130,000 (g) Manufacturing overhead 40,000 (d) 50,000 (1) Current manufacturing costs 475,000 395,000 Work in process, beginning 35,000 50,000 (d) 105,000 Work in process, ending 25,000 (f) 105,000 (e) Cost of goods manufactured 160,000 (c) 410,000 Finished goods inventory, beginning 45,000 40,000 35,000 60,000 Finished goods inventory, ending 30,000 (g) 40,000 (d) Cost of goods sold (e) 175,000 (b) 400,000 Gross profit 90,000 75,000 Selling and administrative expenses 100,000 75,000 (a) (a) Net income 110,000 60,000 30,000 (d) (a)