Supply the missing data in the following cases. Each case is independent of the others. Case 1 2 3 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-in-process inventory 3,500 8,000 3,000 Ending work-in-process inventory 4,000 8,500 Cost of goods manufactured 58,000 19,000 Sales 80,000 201,000 36,000 90,000 Beginning finished goods inventory 10,000 12,500 Cost of goods manufactured Goods available for sale Ending finished goods inventory Cost of goods sold 47,500 59,500 11,500 4,000 3,500 50% Gross margin Operating expenses Net income 20% 33,500 $ 4,000 $ 5,000 $ 9,000