Supply the missing data in the following cases. Each case is independent of the others. (45 marks) CASE 1 2 3 4 Direct materials 14,500 60,000 5,000 23,000 Direct labour ? 23,000 7,000 14,000 Manufacturing overhead 25,000 44,000 ? 19,000 Total manufacturing costs 58,500 ? 20,000 ? Beginning work-inprocess inventory 3,500 ? 3,000 ? Ending work-in-processinventory ? 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 ? 11,500 4,000 3,500 Cost of goods sold 67,000 ? 18,500 ? Gross margin 13,000 ? 17,500 ? Operating expenses ? 33,500 ? ? Net income 4,000 ? 5,000 9,000