Indicate the missing amount for each letter.

		Case
		1			2
Direct materials used		$9,990			$enter a dollar amount	(g)
Direct labor		5,100			8,360
Manufacturing overhead		8,980			4,100
Total manufacturing costs		enter a dollar amount	(a)		16,420
Beginning work in process inventory		1,150			enter a dollar amount	(h)
Ending work in process inventory		enter a dollar amount	(b)		3,800
Sales revenue		25,430			enter a dollar amount	(i)
Sales discounts		3,000			2,430
Cost of goods manufactured		17,920			22,980
Beginning finished goods inventory		enter a dollar amount	(c)		4,180
Goods available for sale		22,810			enter a dollar amount	(j)
Cost of goods sold		enter a dollar amount	(d)		enter a dollar amount	(k)
Ending finished goods inventory		4,190			3,100
Gross profit		enter a dollar amount	(e)		7,460
Operating expenses		2,900			enter a dollar amount	(l)
Net income		enter a dollar amount	(f)		5,190