Required: Supply the missing data in the following cases. Each case is independent of the others. Case 2 3 4 Direct materials 5.100 S 6,600 S 5.600 S 3.600 Direct labour 8,400 3,600 7,600 4,600 Manufacturing overhead 5,600 4.600 7,400 9,600 Total manufacturing costs 19, 100 14,800 20,600 Beginning work-in-process inventory 3,100 2,300 3,600 Ending work-in-process inventory 3.600 1,600 3,300 Cost of goods manufactured 18,600 15,500 19,600 Sales 30,400 24,000 36,600 40,600 Beginning finished goods inventory 1,600 3,100 Cost of goods manufactured 18,600 15,500 18,700 Goods available for sale 20,200 18,600 21,300 Ending finished goods inventory 2,100 4,600 4,100 Cost of goods sold 16,500 50% Gross margin 40% 7,500 Operating expenses 4,050 Net income $ 4,600 5 3.450 S 6.200 S 9,600