Indicate the missing values in each case (case 1 and case 2)

Indicate the missing amount. Case 2 Direct materials used Direct labor Manufacturing overhead Total manufacturing costs $9,600 4000 8,000 4,000 16,000 5,000 8,000 22600 1,000 Beginning work in process inventory 9000 Ending work in process inventory Sales revenue Sales discounts Cost of goods manufactured Beginning finished goods inventory 3,000 6600 24,500 2,500 17,000 3000 31200 24,000 3,300 Goods available for sale 22,000 25300 Cost of goods sold Ending finished goods inventory Gross profit 22800 2,500 7,000 16600 3,400 5400 2,500 Operating expenses 2000 Net income 2900 5,000