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Case 2: Find the unknowns designated by the letters C and D. DirectmanufacturinglaborManufacturingoverheadcostsPurchasesofdirectmaterialsRevenuesAccountsreceivable,January15,00011,20014,80047,0002,3007,400D14,50052,7001,700 Finally, complete the schedule of cost of goods manufactured to solve for D. Manufacturing overhead costs. Total manufacturing costs incurred Total manufacturing costs to account for Cost of goods manufactured \begin{tabular}{lrr} & Case 1 & Case 2 \\ & (in thousands) \\ \hline Accounts receivable, December 31 & 12,000 & \$ \\ Cost of goods sold & A & 28,000 \\ Accounts payable, January 1 & 5,000 & 2,460 \\ Accounts payable, December 31 & 3,100 & 2,030 \\ Finished-goods inventory, December 31 & B & 8,600 \\ Gross margin & 16,300 & C \\ Work-in-process inventory, January 1 & 2,200 & 1,600 \\ Work-in-process inventory, December 31 & 0 & 4,000 \\ Finished-goods inventory, January 1 & 11,000 & 2,000 \\ Direct materials used & 11,000 & 15,000 \end{tabular} Next, complete the cost of goods sold formula. \begin{tabular}{|l|} \hline \\ \hline Cost of goods available for sale \\ \hline \end{tabular} Cost of goods sold Finally, complete the schedule of cost of goods manufactured to solve for D. Manufacturing overhead costs. Total manufacturing costs incurred \begin{tabular}{|l|r|} \hline Work-in-process inventory, 1/1 & 27200 \\ \hline \end{tabular} Total manufacturing costs to account for Work-in-process inventory, 12/31 Cost of goods manufactured Now use the cost of goods sold formula to solve for B. Finished goods inventory, 12/31. Finished goods inventory, 1/1 Finished goods inventory, 12/31 Cost of goods available for sale