Required: Supply the missing data In the following cases. Each case is Independent of the others. Case 2 3 4 Direct materials S 6,300 $ 7,800 $ 6.800 S 4.800 Direct labour 4.800 8,800 5,800 Manufacturing overhead 6.800 5.800 10,800 Total manufacturing costs 20,300 21,800 Beginning work-in-process inventory 4,300 2,900 4,800 Ending work-in-process inventory 2,800 3,900 Cost of goods manufactured 19,800 20.800 Sales 31,200 30.000 37,800 41,800 Beginning finished goods inventory 2,800 4,300 Cost of goods manufactured 21, 100 Goods available for sale 24,900 Ending finished goods inventory 3.300 5,800 5.300 Cost of goods sold 50% Gross margin 40% Operating expenses 5,250 Net income S 5,800 S 8.600 $ 10,300