Please explain how the missing numbers are calculated

Indicate the missing amount. Case 1 2 Direct materials used $9,780 $ 3030 Direct labor 5,950 8,300 Manufacturing overhead 8,870 4,880 Total manufacturing costs 24600 16.210 Beginning work in process inventory 1,510 Ending work in process inventory 3,650 Sales revenue 25,780 Sales discounts 2,810 2,070 Cost of goods manufactured 17,970 22,620 Beginning finished goods inventory 4,030 Goods available for sale 22,860 Cost of goods sold Ending finished goods inventory 3,720 3,110 Gross profit 8,100 Operating expenses 3,510 Net income 5,330