Indicate the missing amount for each letter. Case 2 Direct materials used Direct labor Manufacturing overhead $9,920 5,270 9,020 (2) 8,640 5,000 Total manufacturing costs (a) 16,390 Beginning work in process inventory 1,520 (h) Ending work in process inventory (b) 3,480 Sales revenue 25,120 Sales discounts 2,740 Cost of goods manufactured 17.590 (i) 1,690 22,240 Beginning finished goods inventory P Goods available for sale (c) 3,450 22,210 3 Cost of goods sold (d) (k) Ending finished goods inventory 3,960 3,250 Gross profit 7,450 Operating expenses 3.160 (1)