Indicate the missing amount for each letter Case 2 Direct materials used Direct labor $10,060 Manufacturing overhead 5,260 8,900 4360 (g) 8,420 4,320 Total manufacturing costs Beginning work in process inventory 24220 (a) 17,100 1,710 Ending work in process inventory Sales revenue (h) 25930 (b) 3,140 25,440 (i) Sales discounts 2.610 1,560 Cost of goods manufactured 18,040 22,610 Beginning finished goods inventory (c) 3,960 Goods available for sale 22.950 26570 Cost of goods sold 23480 (d) (k) Ending finished goods inventory 3,700 3,090 Gross profit (e) 8,070 Operating expenses 2,910 Net income 8 5,310 (1)