Supply the missing data in the following cases. Each case is independent of the others. (Leave no cells blank - be certain to enter "0" wherever required.)

Case 1 3 4 Direct materials $ 14,500 60,000 5,000 23,000 7,000 Direct labour 23,000 14,000 Manufacturing overhead 25,000 44,000 19,000 Total manufacturing costs Beginning work-in-process inventory Ending work-in-process inventory 58,500 20,000 3,500 3,000 4,000 4,000 8,500 Cost of goods manufactured 58,000 131,000 Sales 80,000 201,000 36,000 90,000 Beginning finished goods inventory 10,000 12,500 12,000 Cost of goods manufactured 47,500 Goods available for sale Ending finished goods inventory Cost of goods sold Gross margin 11,500 4,000 3,500 67,000 18,500 13,000 17,500 Operating expenses 33,500 5,000 $ Net income $ 4,000 9,000 EA EA