Supply the missing data in the following cases. Each case is independent of the others.

	Case
	1	2	3	4
Schedule of Cost of Goods Manufactured
Direct materials	$4,500	$6,000	$5,000	$3,000
Direct labor	?	$3,000	$7,000	$4,000
Manufacturing overhead	$5,000	$4,000	?	$9,000
Total manufacturing costs	$18,500	?	$20,000	?
Beginning work in process inventory	$2,500	?	$3,000	?
Ending work in process inventory	?	$1,000	$4,000	$3,000
Cost of goods manufactured	$18,000	$14,000	?	?
Income Statement
Sales	$30,000	$21,000	$36,000	$40,000
Beginning finished goods inventory	$1,000	$2,500	?	$2,000
Cost of goods manufactured	$18,000	$14,000	?	$17,500
Goods available for sale	?	?	?	?
Ending finished goods inventory	?	$1,500	$4,000	$3,500
Cost of goods sold	$17,000	?	$18,500	?
Gross margin	$13,000	?	$17,500	?
Selling and administrative expenses	?	$3,500	?	?
Net operating income	$4,000	?	$5,000	$9,000