Each case is independent. Solve for missing data in alphabetical order.$$

Case ACase BCase CCase DSales$$42,000$Answer $1$

$$82,500$Answer $2$

Direct materials$7,50031,500$Answer $3$

$42,000$Direct labor$3,000$Answer $4$

$15,000$Answer $5$

Total direct costsAnswer $6$

$48,000$Answer $7$

$60,000$Conversion costAnswer $8$

$39,000$Answer $9$

Answer $10$

Manufacturing overhead$4,000$Answer $11$

$7,500$Answer $12$

Current manufacturing costsAnswer $13$

Answer $14$

$71,250158,000$Work in process, beginning$3,50015,000$Answer $15$

$42,000$Work in process, ending$2,500$Answer $16$

$15,750$Answer $17$

Cost of goods manufacturedAnswer $18$

$48,000$Answer $19$

$164,000$Finished goods inventory, beginning$4,50012,0005,25024,000$Finished goods inventory, ending$3,000$Answer $20$

$6,000$Answer $21$

Cost of goods soldAnswer $22$

$52,500$Answer $23$

$160,000$Gross profitAnswer $24$

Answer $25$

$13,50030,000$Selling and administrative expenses$10,00022,500$Answer $26$

Answer $27$

Net incomeAnswer $28$

$33,0009,00012,000$

Direct materials used total $$105,000.$

Manufacturing overhead is $200\%$ of direct labor dollars.

The beginning inventory of finished goods is $25\%$ of the cost of goods sold.

The ending inventory of finished goods is $1\mathrm{.}5$ times beginning inventory.

The gross profit is $20\%$ of sales.

There is no beginning or ending work$-$in$-$process.